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2017 (11) TMI 384 - AT - Income TaxInitiation of re-assessment proceedings - non payment in respect of Government duty covered under section 43B - Held that:- A.O. passed the original assessment order under section 143(3) and did not make any addition under section 43B of the I.T. Act. Later on, A.O. found certain mistakes in the original assessment order dated 22nd December, 2011 and one of the mistake was that no proof of payment in respect of Government duty covered under section 43B have been filed which was to be added under section 154 of I.T. Act to the income of the assessee. The assessee filed reply before A.O. in the rectification proceedings under section 154 of the Act supported by copies of the challan to show that payment in question have been made to the department. It, therefore, appears that A.O. was satisfied with the explanation of assessee and that is why he did not make any amendment in the original assessment order dated 22nd December, 2011 and proposed action under section 154 would be deemed to have been dropped under section 154. It, therefore, shows that A.O. accepted the explanation of assessee that assessee made proper payment under section 43B of the I.T. Act. There were no other material available on record to show that assessee has not made any payment covered under section 43B of the I.T. Act. On the face of the material available on record, it was not proper for the A.O. to initiate the re-assessment proceedings with regard to the same fact that assessee has not made payment in respect of Government duty covered under section 43B - Decided in favour of assessee.
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