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2015 (2) TMI 806 - HC - Income TaxReopening of assessment - assessees were not registered under section 12A nor had requisite approval under section 10(23C)(vi) - Held that:- From a bare perusal of section 148 of the Act, it is clear as crystal that the Assessing Officer is obliged to record reasons before issuing notice under section 148 of the Act. In this backdrop, we have examined the original records placed before us by the learned counsel for the Revenue. It is true that in one of the files, there was a draft of reasons purportedly prepared by the Assessing Officer on January 20, 2004. It was not signed by the Assessing Officer. The reasons recorded by the Assessing Officer were typed, as is clear from the printout of the original reasons, on February 4, 2004. The typed date was struck off with pen and the date January 30, 2004, was written by hand with the same pen. Though the original date (typed) was struck off with pen still the typed date is visible/could be read or is clearly seen, and it was typed as February 4, 2004. The typed date or the date of print out was February 4, 2004, and that it was changed to January 30, 2004, as the date of reasons recorded under sub-section (2) of section 148 of the Act. Thus, the record was set right by showing that the date of the notice and the date on which the reasons were recorded was the same. Why and how the date February 4, 2004, is appearing on the original reasons recorded under sub-section (2) of section 148 of the Act is not explained by the Assessing Officer. Neither in the order of the Assessing Officer nor in the order of the Commissioner of Income-tax (Appeals) an attempt was made to explain striking off the original date and writing the date January 30, 2004, by hand. thus is a finding of fact recorded by the Tribunal holding that the notice was issued even before the reasons were recorded. - Decided in favour of assessee.
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