Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2015 (5) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (5) TMI 1087 - GUJARAT HIGH COURTValidity of reopening of assessment - notice sent by other ACIT - Held that:- When the original assessment was completed by CIT(A), Surat and within a period of three months from the original assessment order, notice under Section 148 was issued by another AO ACIT, Circle 6, Surat without having reassignment of the case or assuming legal jurisdiction over the case of AY 2004-05 and considering the fact that copy of reasons for reopening of the case has only been given to the assessee on 27.12.2007 and immediately thereafter on the very next day i.e. 28.12.2007 assessment came to be completed, learned CIT(A) had rightly held the assessment illegal and unlawful. We are in complete agreement with the view taken by the learned CIT(A) confirmed by the learned Tribunal holding the assessment/ reassessment proceedings illegal and unlawful. In view of the above, when the assessment / reassessment itself are found to be illegal and unlawful, the validity addition made by the AO is not further required to be gone into. - Decided in favour of assessee
|