SATISH CHANDRA.J - (1.) BY this writ petition, the petitioner has assailed the impugned order dated 24.03.2009 (Annexure -5) under Section 144A of the Income -Tax Act, 1961, also impugned notice dated 26.09.2008 (Annexure -2) under Section 143(2)/115WD, passed by the opposite parties for the assessment year 2007 -08.
(2.) SRI Shalabh Singh, learned counsel for the petitioner submits that the return under Section 139(1) of the Income Tax Act, 1961 (for short, 'the Act') was filed on 24.07.2007 though the last date was 31.07.2007. He also submits that the opposite party had issued a notice on 26.09.2008 under Section 143(2)/115WE(2) of the Act. The objections filed by the assessee were rejected by the Additional Commissioner as well as the Assessing Officer on the ground that in the Finance Bill, 2008, proviso to Section 143(2) has been amended and now, it is provided that no notice under Section 143(2)(ii) shall be served on the assessee, after the expiry of six months from the end of the financial year, in which the return is furnished. According to the learned counsel, the petitioner has filed the return on 24.07.2007, a notice could not have been served on/or before 23.07.2008 or maximum by the end of month i.e. 01.08.2008 i.e. one year. For this purpose, he has submitted that the provision applicable for the assessment year 2007 -2008, categorically lays down that the notice under Section 143 (2)/115WE(2) has to necessarily be served within 12 months from the end of the month in which the return was furnished. However, in the instant case, the impugned notice has actually served on 26.09.2008 which is beyond the limitation period twelve months ending 31.07.2008, laid alone the service of the said notice, which was made on 30.09.2008. He read out provision to Section 143(2) of the Act, which on reproduction, reads as under: "Provided that no notice under clause (ii) shall be served on the assessee after the expiry of six months from the end of the financial year in which the return is furnished."
(3.) THE return is furnished in the month of July, 2007, therefore, the impugned notice under Section 143(2) has necessarily to be served not later on expiry of twelve months from the end of the month in which the return was filed, meaning thereby, a notice was to be served on or before 01.08.2008, but in the instant case, the notice was issued beyond twelve months i.e. on 26.09.2008.;