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2019 (3) TMI 324 - AT - Income TaxReopening of assessment - AYs Involved are 1996-97 & 1997-98 - Proceedings u/s 148 initiated on the basis of the findings given by Ld.CIT(A) in its appellate order for A.Y. 1998-99 - no prior approval of Joint Commissioner of Income Tax u/s 151 - non independent application of Mind by AO - HELD THAT:- we find that the Ld. A.O has not applied his mind, nor gathered any material evidence and merely issued the notices u/s 148 of the Act on fallacious assumptions by acting only on the directions of Ld. CIT(A) who is legally not having such powers to give direction to reopen the assessment. It is also not disputed that the Ld. A.O has not taken the prior approval of Joint Commissioner of Income Tax u/s 151 of the Act before issuing notice u/s 148 of the Act which is a mandatory requirement. In our considered view the Assessing Officer has simply acted upon i.e. initiated the reopening proceedings on the directions of Ld. CIT(A) and has totally ignored his part of the job i.e. his satisfaction. - Decided in favour of assessee. Reopening of assessment - case was reopened on a ground but additions were made on different ground - HELD THAT:- Assessee was opened for assessment after issuance of notice u/s 148 after 4 years from the end of the assessment year for the alleged escapement of income being the deposits in the bank and assessment framed thereafter on 27.12.2016. A.O did not made any addition or part thereof but has made addition for other income i.e. unaccounted investment. We therefore respectfully following the judgment JET AIRWAYS (I) LTD. [2010 (4) TMI 431 - HIGH COURT OF BOMBAY] and the given facts and circumstances of the case are of the considered view that as the Ld.A.O has not assessed the income for which the reasons were recorded in the notice issued u/s 148 of the Act, and therefore it was not open to him to make the addition for unaccounted investment - Decided in favour of assessee.
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