TMI Blog2017 (11) TMI 1913X X X X Extracts X X X X X X X X Extracts X X X X ..... ges. In the assessment year 2005-06 in the case of the assessee itself, on similar situation, the reopening of assessment u/s.147 of the Act was treated as bad in law by this Bench of the Tribunal and following the same, the CIT(A) has quashed the reassessment u/s.147. We find that similar issue has been considered in the case of CIT vs. Kelvinator of India Ltd [ 2002 (4) TMI 37 - DELHI HIGH COURT ] wherein, it has been held that held that an order which has been passed purportedly without application of mind would itself confer jurisdiction upon the AO to reopen the proceeding without anything further, the same would amount to giving a premium to an authority exercising quasi-judicial function to take benefit of its own wrong. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ble to tax has escaped assessment. 3. The brief facts of the case are that the assessee is engaged in the business of works contract. It filed the return of income on 31.10.2006 showing total income of ₹ 4,98,010/-. Scrutiny assessment u/s.143(3) of the Act was completed on 28.4.2008 determining the total income at ₹ 7,71,810/- by making estimated disallowances of expenses under different heads. 4. Thereafter, the Assessing Officer found that the assessee has claimed transportation charges of ₹ 10,26,400/-. On verification of relevant ledger account, the Assessing Officer noted that ₹ 2,20,000/-, ₹ 2,50,000/- and ₹ 42,661/- were claimed against Shri Naresh nayak, M/s. Jaya Matadi Co and Sri S.P.Rout ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t, the Assessing Officer had verified particularly materials consumed, labour charges, transportation charges and postage and telephone charges and made some disallowance of expenditure claimed on such expenses, which are mentioned in the body of order. Therefore, the CIT(A) opined that although the details were before the Assessing Officer during the original assessment and after examining the same again reopened the assessment u/s.147 of the Act on the same accounts. The CIT(A) observed that in the case of the assessee for the assessment year 2005-06, in similar situation, the assessment completed u/s.143(3) of the Act was reopened u/s.144/147 of the Act and the CIT(A) treated the reassessment order as bad in law. Against the decision of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r verified the materials consumed, labour charges, transportation charges postage and telephone charges and after examining the same made some disallowance on such expenses. Therefore, on the same set of facts, the Assessing Officer has changed his mind to reopen the assessment. It is also observed that in the body of the order u/s.143(3), the Assessing Officer had particularly mentioned that he had examined the details and after examining the details only, he had disallowed certain expenses from transportation charges, labour charges. We also find that in the assessment year 2005-06 in the case of the assessee itself, on similar situation, the reopening of assessment u/s.147 of the Act was treated as bad in law by this Bench of the Tribu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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