Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2023 (4) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2023 (4) TMI 999 - ITAT AHMEDABADValidity of the assessment framed u/s 147 - Denial of natural justice - assessee not given adequate opportunity to put forward its defense/explanation - Necessity to get approval as required under the law u/s 151 - HELD THAT:- As assessee has not been provided with adequate opportunity to put forward its defense/explanation with supporting evidences to make out its case that the action of the Revenue authorities are not valid. When the Revenue authorities noticed that the notices could not be served upon the assessee, it has not carried out its primary responsibility to ascertain the company, against which notices were issued, and proceedings under section 148 was contemplated, whether was existing or not. Documents filed in the PB before us show that it was intimated to the ld.CIT(A) that the assessee-company was defunct and was struck off from the record of the ROC - contention of the assessee that while recording the reasons, the AO has not applied his mind and has not even obtained the approval as required under the law before issuing the same, cannot be simply brushed aside. Copy of the documents place show the ld. Commissioner has not put his signature on the reasons recorded by the AO. Therefore, various objections raised by the assessee before us, which have been noted by us in the foregoing paragraphs require adjudication afresh on merit at the end of the Revenue authorities. We set aside the impugned order of the ld.CIT(A) with direction to consider various issues and objections raised by the assessee, both on the facts and in law and pass a speaking order.We allow the quantum appeal of the assessee for statistical purpose.
|