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2015 (12) TMI 130 - AT - Income TaxJurisdiction of the Joint Commissioner of Income-tax without order u/s.120(4)(b) of the I.T.Act, 1961 - Held that:- The definition of the Assessing Officer under Section 2 7(A) includes the Joint Commissioner of Income Tax. In a case which falls under proviso to Section 127(1) of the then Act, which deals with transfer from one Assessing Officer to another Assessing Officer of the same city, locality or place, no opportunity need to be given to the assessee and consequently there is no need to record reasons for transfer See M/s Karandhai Tamil Sangam Versus The Commissioner of Income Tax-II [2011 (8) TMI 324 - MADRAS HIGH COURT] - Decided against assessee. Addition on account of sale of milk, rental receipts and interest income in the assessment order passed u/s.144 - Held that:- Admittedly, in this case, the assessment was framed for all the impugned assessment years, ex parte, u/s.144 of the Act and the AO made various additions by estimating the income from sale of milk, rental receipts and interest income. The same was confirmed by the CIT(Appeals) without passing a speaking order. He has not given any reason for confirming the same, which is not proper. Therefore, it is appropriate to remit the issue to the file of the AO for fresh consideration. Accordingly, we remit the issues relating to addition on account of sale of milk, rental receipts and interest income to the file of the AO for fresh consideration after giving adequate opportunity of being heard to the assessee. - Decided in favour of assessee for statistical purposes.
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