The Tax Publishers2020 TaxPub(DT) 4115 (Mad-HC) : (2020) 429 ITR 0014 : (2021) 277 TAXMAN 0260

INCOME TAX ACT, 1961

Section 260A

Assessee should not be permitted to canvass the alleged defective procedure for the first time before the Court, having not raised such contention at any earlier point of time.

Appeal (High Court) - Maintainability - Procedural defective canvassed for the first time -

Assessee contended that AO issued Notices, dated 26-9-2011 under section 148 after which, it through its Chartered Accountant, vide Letters, dated 15-2-2013, requested AO to treat the original returns of income as returns filed in pursuance to notices under section 148 and thereafter, without issuing any notice under section 143(2), re-assessment proceedings was completed. Held: The case on hand was not one where no notice was issued under section 143(2), but the assessee seeks to argue that the notices were prior to the letters of the Chartered Accountant of the assessee dated 15-2-2013 and no notice was issued after the Chartered Accountant's Letters, dated 15-2-2013 under section 143(2) and therefore, the re-assessments were bad. It was further submitted that the assessee had not placed the correct details, the Revenue had followed the proper procedure and that is why the assessee never questioned the procedural aspect in any of the earlier proceedings and seeks to canvass the same for the first time before the Court and the same may not be permitted and it was not sustainable both on law as well as on facts.

REFERRED :

FAVOUR : Against the assessee.

A.Y. : 2006-07 &2007-08



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