SITA SOREN (MURMU),RANCHI V. ACIT CIR-3, RANCHI

ITA 11/RAN/2017

AI Insights

The case involves two appeals by the assessee, Smt. Sita Soren, against the orders passed by the CIT(A), Ranchi, for the assessment years 2009-2010 and 2011-2012. The primary contention was the validity of the notices issued under section 143(2) of the Income Tax Act, 1961, which were based on a return allegedly filed on 31/10/2009. The assessee argued that no such return was filed, and the notices were therefore invalid. The Revenue acknowledged a typographical error in the date mentioned in the notices. The Tribunal, referencing decisions from the Supreme Court, held that the absence of a valid notice under section 143(2) rendered the subsequent assessments invalid.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 827020 (ITAT-RANCHI)
• Duration Of Justice: 8 year(s) 11 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-01-2026
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2011-2012
• Appeal Filed On: 13-01-2017
• Other Referred Cases: Hotel Blue Moon vs. 321 ITR 362, Laxman Das Khandelwal vs. 417 ITR 325
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RAM CHANDRA MARNDI
• Assessee Lawyers: DE V E P O D D; O T E
• Keywords: Invalid notice
• Section: 148

Judgement Text

" आयकर अपीलीय अधिकरण, र ाँची न्य यपीठ, र ाँची IN THE INCOME TAX APPELLATE TRIBUNAL RANCHI BENCH, RANCHI BEFORE SHRI GEORGE MATHAN, JM & SHRI RATNESH NANDAN SAHAY, AM आयकर अपील सं./ITA Nos.10 & 11/RAN/2017 (निि ारण वर्ा / Assessment Years :2009-2010 & 2011-2012) Smt. Sita Soren (Murmu), F-34, Sector-3, HEC Colony, Ranchi-834004 Vs. ACIT, Circle-3, Ranchi स्थायी लेखा सं./PAN No. : AGNPM 1747 R (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) निर्ाारिती की ओर से /Assessee by : Shri Devesh Poddar, Advocate राजस्व की ओर से /Revenue by : Shri Ram Chandra Marndi, Sr. DR सुनवाई की तारीख / Date of Hearing : 07/01/2026 घोषणा की तारीख/Date of Pronouncement : 07/01/2026 आदेश / O R D E R Per Bench : These two appeals are filed by the assessee against the order passed by the ld.CIT(A), Ranchi, dated 13.10.2016 & 21.10.2016 for the assessment years 2009-2010 & 2011-2012. 2. It was submitted by the Ld. AR that for the impugned assessment year the assessee filed an original return on 31/03/2013. The ld. AR drew our attention to page 3 of the paper book, which is the copy of the return which reads as follows :- Printed from counselvise.com ITA No.10&11/Ran/25 2 3. It was the submission that notice U/s.148 of the Act was issued on the assessee on 21/08/2012. It was the submission that subsequently notice U/s.143(2) of the Act came to be issued on 03.03.2014. The Ld. AR drew our attention to page 4 of the paper book which is the copy of the notice issued u/s.143(2) of the Act which reads as follows :- Printed from counselvise.com ITA No.10&11/Ran/25 3 4. It was the submission that the Ld.AO has issued the notice u/s.143(2) of the Act in the respect of return of income allegedly filed by the assessee on 31/10/2009. It was the submission that no return has been filed by the Printed from counselvise.com ITA No.10&11/Ran/25 4 assessee for the assessment year 2011-12 on 31/10/2009 as it would not possible for the assessee to filed the return. It was the submission that the return of income has been filed by the assessee on 31/03/2013 is considered, then the said u/s.143(2) of the Act notice cannot be considered in regard to the said return because of the notice u/s.148 of the Act has been issued on 21/08/2012. It was the submission that as the notice u/s.143(2) of the Act has been wrongly issued, there is no valid notice u/s.143(2)of the Act and consequence of the said notice/s.143(2) of the Act is liable to be quashed. It was the submission that even if the department is to assume that the return filed by the assessee is in response to the notice issued u/s. 148 of the Act even then the notice u/s.143(2) of the Act was to be issued within 6 months from the end of the financial year in which the return has been filed and that would be September, 2013. The notice u/s.143(2) of the Act having been issued on 03.03.2014 was also time barred. 5. In reply, ld. Sr. DR submitted that the date of 31/10/2009 in the notice u/s.143(2) notice of the Act is a typographical error. 6. To this, the Ld.AR submitted that for the assessment year 2009-10 also which is an appeal in ITA 10/RAN/2017, the AO has issued the notice u/s.143(2) of the Act on 01/01/2014, wherein also the same wordings are used and talk about the returned filed on 31/10/2009. The Ld.AR draw our attention to page 5 of the paper book which reads as follows:- Printed from counselvise.com ITA No.10&11/Ran/25 5 7. It was submission that there is no return of income either for the assessment 2009-10 or 2011-12 filed on 31/10/2009. It was submission that admittedly the AO was doing simultaneous assessments for both the assessment years 2009-10 and 2011-12 and the notices have been issued in confusion, insofar as even for the assessment order 2011-12 the AO mentions the assessment year 2009-10 in top of the assessment order. It Printed from counselvise.com ITA No.10&11/Ran/25 6 was submission that as there is no return of income filed on 31/09/2009, the notice issued under 143(2) of the Act is invalid notice and consequently the assessment done on the basis of an invalid notice, is liable to be quashed. 8. We have considered the rival submissions. A perusal of the provision of section 143(2) of the Act shows that the wordings are “where a return has been furnished u/s.139 of the Act, or in response to a notice under sub- section (1) of Section 142 of the Act, the Assessing Officer shall…….made in the return is, inadmissible…”. Now reading of the provision of section 143(2) of the Act clearly shows that there should be a return and it is that return which should be brought into question in the notice u/s.143(2) of the Act. For the assessment year 2011-12 the return has been filed originally on 31/03/2013 and in response to the notice u/s.148 of the Act a letter has been filed on 15/07/2013 requesting to treat the return filed on 31/03/2013 as the return in response to the u/s.148 of the Act. For the assessment year 2009-10, the return was filed on 30/10/2009 and in response to notice issued u/s.148 of the Act a letter has been filed on 15/07/2013 requesting that the said return filed on 30/10/2009 is to be considered as the return in response to the notice u/s.148A of the Act. There is no return dated 31/10/2009 either for the assessment year 2009-10 or for the assessment year 2011-12. Consequently, as the notice issued u/s.143(2) of the Act is on a non-existence return, the notice issued u/s.143(2) of the Act becomes invalid and consequential assessment in consequence to the invalid notice u/s.143(2) of the Act would also stand also become invalid. We are live to Printed from counselvise.com ITA No.10&11/Ran/25 7 the provision of section 292B of the Act. However, the provision of section 292B of the Act will not protect this notice u/s.143(2) of the Act, insofar as the notice is not in conformity with or according to the intended purpose of the Act insofar as there is no return on the date specified in the notice issued u/s.143(2) of the Act. This view of our also find support from the decision of the Hon’ble Supreme Court In the case of Hotel blue Moon, reported in 321 ITR 362 as also the decision of the Hon’ble Supreme Court in the case of Laxman Das Khandelwal, reported in 417ITR 325 where it has been categorically held that the non-issuance of valid 143(2) notice is not a curable defect u/s.292BB of the Act. In these circumstances as no valid notice u/s.143(2) of the Act has been issued, the consequential assessment passed in consequence of the invalid notice u/s.143(2) of the Act stands quashed. 9. In the result, both the appeals of the assessee are allowed. Order dictated and pronounced in the open court on 07/01/2026. Sd/- (RATNESH NANDAN SAHAY) Sd/- (GEORGE MATHAN) लेख सदस्य / ACCOUNTANT MEMBER न्य नयक सदस्य / JUDICIAL MEMBER र ाँची Ranchi; दिनांक Dated 07/01/2026 Prakash Kumar Mishra, Sr.P.S. आदेश की प्रनिललपप अग्रेपर्ि/Copy of the Order forwarded to : आदेश िुस र/ BY ORDER, (Senior Private Secretary) आयकर अपीलीय अधिकरण, र ाँची / ITAT, Ranchi 1. अपीलार्थी / The Appellant- . 2. प्रत्यर्थी / The Respondent- 3. आयकि आयुक्त(अपील) / The CIT(A), 4. आयकर आयुक्त / CIT 5. निभागीय प्रनतनिनर्, आयकि अपीलीय अनर्किण, र ाँची / DR, ITAT, Ranchi 6. गार्ड फाईल / Guard file. सत्यापपत प्रतत //True Copy// Printed from counselvise.com "