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2017 (2) TMI 596 - AT - Income TaxValidity of reopening of assessment - whether the notice under section 143(2) was issued before completion of the assessment pursuant to issue of notice under section 148 of the Act? - Held that:- The decision in the case of V. R. A. Cotton Mills P. Ltd. v. Union of India [2011 (9) TMI 611 - PUNJAB AND HARYANA HIGH COURT] is a latest one and considered all the precedents on the issue and therefore, in our considered opinion, this decision has no more persuasive value and reasoned one and the ratio of the decision should be applied to the instant case also. Accordingly, we hold that the jurisdiction of the Assessing Officer is not affected for non-issue of notice or non-service of notice, if otherwise reasonable opportunity of heard was given to the assessee-company. Further, the law applicable to service of notice is equally applicable to the issue of notice in view of section 27 of the General Clauses Act, 1897, and the decision in the case of Banarsi Debi v. ITO reported in [1964 (3) TMI 11 - SUPREME Court] and the decision in the case of V. R. A. Cotton Mills (P) Ltd. v. Union of India [2011 (9) TMI 611 - PUNJAB AND HARYANA HIGH COURT ]. We hold that there was proper service of notice after taking into consideration the provisions of section 292BB of the Act. In view of the legal position narrated above, the same legal position is to be applied even for issuance of notice under section 143(2). Accordingly, we hold that there is a valid issue of notice and service under section 143(2) as well as service of notice on the assessee-company. - Decided in favour of revenue Maintainability of cross objections - Held that:- Legislature has chosen to use the expression "against such order or any part thereof" which means that cross-objections can be filed with reference to the same ground of appeal which is adversely decided against the respondent in appeal. If, there has been no adjudication on any of the grounds of appeal raised before the Commissioner Income-tax (Appeals), the cross-objections cannot be filed on such a ground though raised but not decided specifically. If the assessee is aggrieved by non-adjudication per se, the assessee can come before the Tribunal only by way of an appeal only. Thus, having regard to plain provisions of the statute, in the absence of non-adjudication of the ground by the Commissioner Income-tax (Appeals), the assessee can come only by way of appeal before the Tribunal, not by way of cross-objections. In the present case, the Commissioner Income-tax (Appeals) had not adjudicated the grounds relating to validity of the reassessment proceedings for non-furnishing of reasons and merits of the additions involved. We hold that the cross-objections are not maintainable and dismissed as such.
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