Question ID :
Legality of order passed u/s 144
Individual Assessee has not filed original ITR for AY 12-13 based on some information AO has reopened the case u/s 148 in March 20 and assessee has also not filed his ITR within 30 days of service of above notice but filed delayed return against notice u/s 148 (before framed. Or completion of assessment )
Can AO passed order u/s 144 where assessee filed ITR before completion of assessment without issue notice u/s 143(2) of income tax act
Answer ID :
Oct 17, 2021
AO cannot pass order under 144 with out giving an oppurtunity per proviso to 144(1).
B.CHACKRAPANI WARRIER on
Oct 18, 2021
Answer ID :
No, AO cannot passed order u/s 144 where assessee filed valid ITR before completion of assessment without issue notice u/s 143(2) of income tax Act. whenever the return filed by an Assessee is not accepted at its face, it is mandatory for the AO has to issue a notice under Section 143(2) of the Act for proceeding further. It is thus not open for the AO to not issue a notice under Section 143(2) of the Act and proceed directly under Section 144 of the Act by rejecting the return filed by the Assessee.
i) ITA No. 696/2015 (Del High Court) CIT vs. Delhi Kalyan Samiti
ii) ITA No. 8774/D/2019 dated 25.8.2020 Dart Infrabuild (P) Ltd. vs. ITO
Lalit Mohan on
Oct 21, 2021