Commissioner Of Income Tax (Central) Kanpur v. Sri Anand Agarwal (Huf) - 2015-LL-1124-10

Citation	2015-LL-1124-10
Appellant Name	Commissioner Of Income Tax (Central) Kanpur
Respondent Name	Sri Anand Agarwal (Huf)
Court	HIGH COURT OF ALLAHABAD
Relevant Act	Income-tax
Date of Order	24/11/2015
Judgment	View Judgment
Keyword Tags	block assessment • substantial question of law
Bot Summary:	Block Assessment Order, under Section 158BC of the Income Tax Act was passed for the Block Period 1.4.1996 to 4.9.2002, which was set aside by the Tribunal on the ground that the mandatory requirement of issuing a notice, under Section 143(2) of the Income Tax Act was not done by the Assessing Officer. Admittedly, notice under Section 143 of the Act was never issued by the Assessing Officer. The learned counsel for the appellant contended that the Assessing Officer has given reasons in the Assessment Order for not issuing a notice under Section 143(2) of the Act on the ground that the return filed by the Assessing Officer was nonest, which was based on the reason that the return filed in Form 2B was filed under protest. In our opinion, once a return has been filed, a mandatory notice u/s 143(2) of the Act is required to be issued by the Assessing Officer as followed by the Supreme Court in Assistant Commissioner of Income Tax and another Vs. Hotel Blue Moon, 2010 ITR 362. The contention of the learned counsel for the appellant is that this finding of the Assessing Officer was not challenged is erroneous. A specific ground no.2 was taken by the Assessing Officer with regard to the validity of the assessment proceedings before the Tribunal which would include the validity of the finding of the Assessing Officer as to whether the return is nonest because it was filed under protest. In our opinion, once a return has been filed, it cannot be invalidated on the ground that the return was filed under protest.

Court No. - 37 Case :- INCOME TAX APPEAL No. - 223 of 2010 Appellant :- Commissioner Of Income Tax (Central) Kanpur Respondent :- Sri Anand Agarwal (Huf) Counsel for Appellant :- S.C.,S. Chopra Counsel for Respondent :- R.R. Agrawal,S. Agrawal Hon'ble Tarun Agarwala,J. Hon'ble Vinod Kumar Misra,J. We have heard Shri Krishna Agarwal, learned counsel for appellant, Shri Rakesh Ranjan Agarwal, learned Senior Counsel along with Shri Suyash Agarwal, learned counsel for respondent. Block Assessment Order, under Section 158BC of Income Tax Act was passed for Block Period 1.4.1996 to 4.9.2002, which was set aside by Tribunal on ground that mandatory requirement of issuing notice, under Section 143(2) of Income Tax Act was not done by Assessing Officer. Against this order of Tribunal, present appeal has been filed contending that substantial question of law arises for consideration. Admittedly, notice under Section 143 (2) of Act was never issued by Assessing Officer. learned counsel for appellant contended that Assessing Officer has given reasons in Assessment Order for not issuing notice under Section 143(2) of Act on ground that return filed by Assessing Officer was nonest, which was based on reason that return filed in Form 2B was filed under protest. (2) In our opinion, once return has been filed, mandatory notice u/s 143(2) of Act is required to be issued by Assessing Officer as followed by Supreme Court in Assistant Commissioner of Income Tax and another Vs. Hotel Blue Moon, 2010 (321) ITR 362. contention of learned counsel for appellant is that this finding of Assessing Officer was not challenged is erroneous. specific ground no.2 was taken by Assessing Officer with regard to validity of assessment proceedings before Tribunal which would include validity of finding of Assessing Officer as to whether return is nonest because it was filed under protest. In our opinion, once return has been filed, it cannot be invalidated on ground that return was filed under protest. In light of aforesaid, since mandatory notice u/s 143(2) was not issued, Tribunal was justified in setting aside order. No substantial question of law arises for consideration. appeal is dismissed. Order Date :- 24.11.2015 SFH (Vinod Kumar Misra, J.) (Tarun Agarwala, J.) Commissioner Of Income Tax (Central) Kanpur v. Sri Anand Agarwal (Huf)

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