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2015 (7) TMI 44 - AT - Income TaxRevision u/s 263 - proceeding under section 263 has been invoked against the order passed by the Assessing Officer under sect ion 147 read with sect ion 143(3) - Held that:- A perusal of the order of the CIT indicates that the assessment order passed by the Assessing Officer under section 147 read with section 143(3) was set aside on various grounds and Items No. 1 & 2 relating to the share of assessee in the property as well as the nature of the receipt of the compensation. As has been discussed these issues have duly been examined and considered by the Assessing Officer in framing the assessment under section 147 read with sect ion 143(3). Thus, in our considered opinion, these issues cannot be sufficient ground for setting aside assessment. While making assessment order, it is the satisfaction of the Assessing Officer who made the enquiry and it should be a touchstone of the assessment order passed by him, the CIT cannot substitute his view in place of finding of the Assessing Officer until and unless the view taken by the Assessing Officer is unsustainable in law. No cogent material or evidence was brought to our knowledge by the ld. D.R., which may prove that the decision taken by the Assessing Officer is not sustainable in law on these two issues. The order passed by CIT is illegal without jurisdiction on these issues. So far as these issues are concerned, the order passed by the CIT cannot be sustained if such type of order is sustained then this will permit the illegality to continue and the subsequent actions carried out on the illegal order are also illegal. We, therefore, set aside the order of CIT to the extent it relates to these two issues. In other appeals also, we set aside the orders of CIT to the extent it relate to these two issues as the facts involved in those cases are similar except that these issues have been duly examined and considered by Assessing Officer in making assessment s under section 143(3). As coming to the other issues taken in show-cause notice on the basis of which the CIT has invoked the jurisdiction under section 263, ld. A.R. did not advance any argument in all these issues. We also noted that the Assessing Officer has not made any enquiry whatsoever in respect of the other issues as has been taken by the CIT in the show-cause notice and in respect of which order under section 263 has been passed. Even no query has been raised in the notice issued under section 142. Ld. A.R. has also not pointed out to us whether any enquiry has been raised by the Assessing Officer while framing assessment in all these cases. In view of these facts, we confirm the order of CIT under section 263 in respect of the other issues taken by the assessee in the appeal except Grounds No. 5, 6 & 7 in all the appeals. - Decided partly in favour of assessee.
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