The Tax Publishers

Validity of Re-opening Where Time Limit for Issuing Notice Under Section 143(2) is Still Available

Subhodh Sharma

An issue arises in certain cases that whether reopening valid where time for issuance of notice under Section 143(2) still available. Judiciary has so far take the view that the assessing officer is required to first dispose off return under Section 143 before embarking upon to take action under Section 147.

1. The issue

The assessee was an individual and was doing small contract works for the last ten years. assessee filed his return of income for the assessment year 2012-13 declaring an income of Rs. 2,09,110. Upon filing the return of income, the assessing officer initiated proceedings under Section 147 on the reason of mismatch of turnovers and issued notice under Section 148. Assessment was completed under Section 143(3) read with Section 147 of the Income Tax Act (Act) determining the total income at Rs. 13,40,580 :--

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