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2010 (2) TMI 845 - AT - Income TaxCondonation of delay - delay of 91 days in filing of appeals - assessee was suffering from a neurological health problem and proof of the same by way of Doctor's certificate has been furnished - assessee has been prevented by a reasonable cause in filing these appeals in time, Condonation of delay accepted. Assumption of jurisdiction by the AO to frame the Assessment Order - Reasons assigned by him for adjudicating the ground of appeal against the assessee are wrong and insufficient in as much as requirement of recording reasons for the transfer of case is a mandatory direction and non communication thereof to the assessee is not saved by showing that the reasons exist in the file although not communicated to the assessee - S. 153A does not authorize the making of a de novo assessment. While under the 1st Proviso, the AO is empowered to frame assessment for six years, under the 2nd Proviso, only the assessments which are pending on the date of initiation of search abate. The effect is that complete assessments do not abate. There can be two assessments for the same assessment year. Assessments which are not pending before the AO on the date of search but are pending before an appellate authority will survive – Held that:- returns had been processed u/s 143(1), the assessments were not "pending" and as no material was found during the search, the additions could not be sustained, additions deleted and allow the appeals of the assessee
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