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2021 (7) TMI 1036 - HC - Income TaxReopening of assessment u/s 147 - no original assessment order in the case of the assessee passed - HELD THAT:- Admittedly, there is no original assessment order in the case of the assessee and it was only an intimation under Section 143(1)of the Act, which cannot be treated to be an order in view of decision of the Supreme Court in Rajesh Jhaveri [2007 (5) TMI 197 - SUPREME COURT]. Therefore, the question of re-assessment of the income of the assessee by the Assessing Officer does not arise. In the proceeding under Section 148 of the Act, it was the first assessment and the same could have been done considering all the claims of the assessee. Therefore, the decision rendered by the Supreme Court in Sun Engineering Works (P.) Ltd [1992 (9) TMI 1 - SUPREME COURT]had no application to the fact situation of the case. Even assuming for the sake of argument that if an intimation under Section 143(1) of the Act is considered to be an order of assessment, in the subsequent re-assessment proceeding, the original assessment proceeding get effaced and the AO was required to consider the proceeding de novo and to consider the claim of the assessee.
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