{"id":12105,"date":"2020-09-04T11:57:53","date_gmt":"2020-09-04T11:57:53","guid":{"rendered":"http:\/\/itatonline.org\/digest\/kunal-structure-india-pvt-ltd-v-dy-cit-2020-422-itr-482-269-taxman-440-gujhc\/"},"modified":"2021-07-03T15:14:11","modified_gmt":"2021-07-03T09:44:11","slug":"kunal-structure-india-pvt-ltd-v-dy-cit-2020-422-itr-482-269-taxman-440-gujhc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/kunal-structure-india-pvt-ltd-v-dy-cit-2020-422-itr-482-269-taxman-440-gujhc\/","title":{"rendered":"Kunal Structure (India) Pvt Ltd v. Dy. CIT (2020) 422 ITR 482 \/ 269 taxman 440 (Guj)(HC).Editorial : SLP of revenue  is dismissed. Dy.CIT v.   Kunal Structure (India) Pvt Ltd  (2021) 277 Taxman 401 (SC)"},"content":{"rendered":"<p>The assessee filed its return of income under sub-section\u00a0(1)\u00a0of section\u00a0139\u00a0on September 10, 2016. Since the return was defective, the assessee was called upon to remove such defects, which came to be removed on July 7, 2017, that is, within the time allowed by the Assessing Officer. Therefore, upon such defects being removed, the return would relate back to the date of filing of the original return, that is September 10, 2016 and consequently, the limitation for issuance of notice under sub-section\u00a0(2)\u00a0of section\u00a0143\u00a0of the Act would be September 30, 2017, viz., six months from the end of the financial year in which the return under sub-section\u00a0(1)\u00a0of section\u00a0139\u00a0was filed. The notice under sub-section\u00a0(2)\u00a0of section\u00a0143\u00a0of the Act had been issued on August 9, 2018, which was much beyond the period of limitation for issuance of such notice as envisaged under that sub-section. The notice, therefore, was barred by limitation and could not be sustained. Court held that\u00a0 the action of removal of the defects would relate back to the filing of the original return of income and accordingly, it is the date of filing of the original return which has to be considered for the purpose of computing the period of limitation under sub-section\u00a0(2)\u00a0of section\u00a0143\u00a0of the Act and not the date on which the defects actually came to be removed. Relied on Dhampur Sugar Mills Ltd. v. CIT\u00a0<a href=\"http:\/\/www.taxlawsonline.com\/%5b1973%5d%20090%20ITR%200236\">[1973] 90 ITR 236<\/a>\u00a0(All) (HC).<b> <\/b>\u00a0( AY. 2016-17)<b><\/b><\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 143(2) : Assessment \u2013 Notice \u2013 Defective return- Rectification of defects relates back to date of original return \u2013 Original return was filed on 10-09- 1996 &#8211;  Defects removed on July 7, 2017-  Notice u\/s 143(2) was issued on August 9, 2018- Barred by limitation  [ S.139 (1) 139(9) ,143(3) ]  <\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-12105","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-39f","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/12105","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=12105"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/12105\/revisions"}],"predecessor-version":[{"id":19935,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/12105\/revisions\/19935"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=12105"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=12105"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=12105"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}