SHRI RAJESH KUMAR MANCHHANI,JABALPUR vs. INCOME TAX OFFICER WARD 1(1), JABALPUR

ITA 172/JAB/2018Status: DisposedITAT Jabalpur18 November 2020AY 2010-113 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that if assessment proceedings are pending on the date of receipt of search material, they abate, and a consolidated order under Section 153C should be passed. Since the AO could not produce the search material and the assessment proceedings were pending, the order passed under Section 143(3) was deemed invalid.

What were the facts?

The Assessing Officer (AO) passed an assessment order under Section 143(3) on March 18, 2013. Subsequently, a notice under Section 153C was issued on March 25, 2013, and an order was passed on February 28, 2014. The AO could not produce the search material relied upon for issuing the Section 153C notice.

What were the issues?

Whether the assessment order passed under Section 143(3) is valid when a subsequent notice under Section 153C was issued without producing the supporting search material, and if the assessment proceedings were pending at the time of receiving such material.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 153C

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, JABALPUR “SMC” BENCH, JABALPUR

Before: SHRI NRS GANESAN

For Respondent: Shri I. B.Khandel,DR
Hearing: 18/11/2020Pronounced: 18/11/2020

Per NRS Ganesan, JM:

1.

This appeal of the assessee is directed against the order of CIT(A)-1, Jabalpur dated 04.07.2018 and pertains to AY 2010-11. 2. Shri H.S. Modh, ld. counsel for the assessee submitted that the orginal assessment u/s. 143(3) was completed by an order dated 18.03.2013. Subsequently, the Assessing Officer issued notice u/s. 153C on 25.3.2013 and passed an order on 28.2.2014. Since the Assessing Officer passed an order u/s. 153C on 28.02.2013, the order passed under 143(3) on 18.3.2013 cannot stand in the eyes of law. Therefore, it is not non est in the eyes of law.

3.

On the contrary, the ld. Departmental Representative s

The order continues below.

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