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2018 (12) TMI 1696 - AT - Income TaxRectification of mistake u/s 254 - Validity of reopening of assessment u/s 147 on non-communication of reasons for reopening the assessment - Non consideration of other decisions relied upon by the AO - HELD THAT:- ITAT has considered various judicial precedents and taken a view that non communication of reasons are fatal to the validity of assessment made u/s 147 r.w.s. 143(3) of the Act. Non consideration of other decisions relied upon by the AO would amount to review of the order of the ITAT which is not permissible within the scope of section 254(2) of the Act. Revenue has not argued before this Tribunal or brought the decision of S.Narayanappa Vs. CIT [1966 (9) TMI 36 - SUPREME COURT] during the appeal hearing. Similarly, the decision of Hon’ble Coordinate Bench of ITAT Delhi in the case of Smt.Gurinder Kaur [2006 (6) TMI 144 - ITAT DELHI-A] was also not brought to the notice of the Bench during the appeal hearing. Therefore, there is no occasion to consider the decisions of Hon’ble Supreme Court in the case of S.Narayanappa and the decision of Coordinate Bench of Delhi in the case of Smt.Gurinder Kaur. It is settled issue that once, the Tribunal has considered the decisions of the Hon’ble High Courts or Supreme Court and taken a conscious decision, review of the same is not permissible. Miscellaneous Applications, the arguments of the Ld.DR and the order passed by this Tribunal and found no mistake in the order which require modification u/s 254(2)
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