The Tax Publishers2020 TaxPub(DT) 4754 (Bang-Trib)

INCOME TAX ACT, 1961

Section 143(3) Section 292B

Mention of wrong date of filing of return in section 143(2) notice due to typographical error was a typographic mistake curable as per provisions of section 292B and as AO issued notice again under section 143(2) within the period of limitation and said notice was received by assessee, the notice and consequent assessment framed by AO could not be held as invalid.

Assessment - Validity - Mention of wrong date of filing of return in section 143(2) notice due to typographical error -

Assessee filed original return of income under section 139 on 30-7-2013, and notice under section 143(2), was issued to assessee on 19-11-2013. In the notice, date of return filed by assessee for year under consideration was mentioned to be 31-7-2012 as against 30-7-2013. Assessee contended that no notice under section 143(2) was issued, in relation to return of income, dated 30-7-2013 filed by assessee for year under consideration, and, therefore, assessment proceedings were bad in law. Held: It is a fact that return of income for assessment year under consideration could not have been filed on 31-7-2012 and therefore, date of filing of return for assessment year 2013-14 mentioned in notice issued under section 143(2) viz. 19-11-2013 could only be a typographic mistake curable as per provisions of section 292B. Limitation for issuing notice under section 143(2) for year under consideration expired on 30-9-2014. AO issued notice again under section 143(2), on 4-9-2014, i.e., within the period of limitation and said notice was received by assessee on 10-9-2014, thereby complying with requirements for assuming jurisdiction by AO, within period of limitation.

REFERRED :

FAVOUR : Against the assessee.

A.Y. : 2013-14


INCOME TAX ACT, 1961

Section 54F(4)

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