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2013 (7) TMI 60 - ITAT DELHIReopening of assessment – Taxability of Earning from Cricket - condonation of delay in filing of cross objections – Held that:- No original assessment in present case – Once there was no original assessment, no opinion expressed by Assessing Officer – Therefore reopening of assessment not due to change of opinion by Assessing Officer – For assessment years 1992-93 & 1993-94, original assessment not completed under Section 143(3) – Therefore, proviso to Section 147 not applicable – CIT(A) not justified in quashing reopening of assessment as well as annulling impugned assessment orders – reopening justified - Decided in favor of revenue. Condonation of delay – Appeal memo not served upon assessee – Held that:- No evidence of service of appeal memo and grounds of appeal upon assessee – Assessee had no occasion to file cross-objections after filing of appeals by Revenue – Following decision of N.Balakrishnan Vs. M. Krishnamurthy [1998 (9) TMI 602 - SUPREME COURT OF INDIA] and Auto Centre Vs. State of Uttar Pradesh and Others [2005 (5) TMI 53 - ALLAHABAD High Court] – Delay condoned - decided in favor of assessee. Taxability of Earning from Cricket - professional cricketer or amateur cricketer - Benefit of CBDT's Circular No.447 – Assessing Officers denied exemptions – Held that:- In all subsequent years, in order passed under Section 143(3), Assessing Officer himself accepted that assessee to be amateur cricketer and not professional cricketer – No justification to hold that during accounting year relevant to AY 1992-93 and 1993-94, assessee was professional cricketer – Exemption allowed to assessee which is available as per Board's Circulars to amateur cricketers – Decided in favor of assessee.
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