Facts:
-Return u/s 139 was filed.
-Notice u/s 148 issued within four year.
-No response to notice u/s 148.
-AO instead of framing assessment u/s 144(1)(a), issued notice u/s 143(2)
-Non appearance in the assessment proceeding u/s 143(2)
-AO Passed assessment order u/s 144 for the reason that assessee was not appeared in the assessment proceeding. [There is clear finding in the assessment order that assessment u/s 144 was framed because of non compliance of notice u/s 143(2) and 142(1).
-CIT(A) Uphold assessment u/s 144 holding that for the default of non filing of return as well as for non appearance in the assessment proceeding assessment u/s 144 is to be framed and since the AO passed assessment u/s 144, Invalidity of the notice u/s 143(2) will not nullify the assessment u/s 144.
Query:
Whether the assessment framed u/s 144 for the default of non appearance in the assessment proceeding initiated by issuance of notice u/s 143(2) [144(1)(c)] can be treated as passed for the default of non filing of the return in response to notice u/s 148 [144(1)(a)]?
[As the return required to be furnish in compliance to notice u/s 148 treated as return required to be furnished u/s 139, assessment u/s 144(1)(a) is permitted in case notice u/s 148 not responded]
[Assessment Proceeding initiation by issuance of Notice u/s 143(2) without cannot be issued in absence of return in response to notice u/s 148 has no legal validity particularly when the time limit to issue notice with reference to return filed u/s 139 originally had expired.
-Return u/s 139 was filed.
-Notice u/s 148 issued within four year.
-No response to notice u/s 148.
-AO instead of framing assessment u/s 144(1)(a), issued notice u/s 143(2)
-Non appearance in the assessment proceeding u/s 143(2)
-AO Passed assessment order u/s 144 for the reason that assessee was not appeared in the assessment proceeding. [There is clear finding in the assessment order that assessment u/s 144 was framed because of non compliance of notice u/s 143(2) and 142(1).
-CIT(A) Uphold assessment u/s 144 holding that for the default of non filing of return as well as for non appearance in the assessment proceeding assessment u/s 144 is to be framed and since the AO passed assessment u/s 144, Invalidity of the notice u/s 143(2) will not nullify the assessment u/s 144.
Query:
Whether the assessment framed u/s 144 for the default of non appearance in the assessment proceeding initiated by issuance of notice u/s 143(2) [144(1)(c)] can be treated as passed for the default of non filing of the return in response to notice u/s 148 [144(1)(a)]?
[As the return required to be furnish in compliance to notice u/s 148 treated as return required to be furnished u/s 139, assessment u/s 144(1)(a) is permitted in case notice u/s 148 not responded]
[Assessment Proceeding initiation by issuance of Notice u/s 143(2) without cannot be issued in absence of return in response to notice u/s 148 has no legal validity particularly when the time limit to issue notice with reference to return filed u/s 139 originally had expired.