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2013 (6) TMI 128 - DELHI HIGH COURTRe opening of assessment - additions in respect of bad debts, unabsorbed depreciation and disallowance under section 14A - Held that:- AO had combined the original recorded reasons and the additional reasons and shown it as one set of reasons. The purported recorded reasons dated 19.01.2010 comprise of two paragraphs numbered as 01 and 02. The purported additional reasons also comprise of two paragraphs 01 and 02. It is only in the additional reasons, in paragraph 01 that two sub-paragraphs are referred to as (a) and (b). It is, therefore, clear that the AO has conjured up a different set of reasons by combining the original reasons and the additional reasons allegedly recorded sometime in October 2010. This is impermissible and does not behove of the Assessing Officer who is supposed to be fair to the department as also to the assessee and to be honest to the record. AO was also wrong in stating that the reasons as indicated by him involving three issues had been recorded before issuance of the notice u/s 148. To make it clear, the reasons recorded prior to the issuance of the notice under Section 148 pertained only to the issue of bad debts. The other purported reasons pertaining to the issues of unabsorbed depreciation and disallowance under Section 14A admittedly, recorded after the issuance of notice under Section 148. Thus Tribunal was right in concluding that the proceedings under Section 147/148 were itself bad - in favour of assessee.
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