TMI Blog2005 (2) TMI 461X X X X Extracts X X X X X X X X Extracts X X X X ..... ssee submitted that : The assessment in this case was originally completed on 31st July, 1992 under s. 143(3) of the IT Act, 1961. It was reopened subsequently to bring to tax the profit on sale of land under the head business income earlier assessed as capital gains. This was challenged by the assessee before the CIT(A) who dismissed the appeal upholding the initiation of proceedings under s. 148 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... are invalid. He is not justified in upholding the assessment when the reasons for reopening of the assessment specifically requested for by the assessee were not given and such reasons alone would form the basis for validity of the reopening of the assessment and the assessee has been denied the opportunity to argue against validity of reopening the assessment. 2.3 He further submitted that : Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cumstances of this case are totally different from the facts of the case laws referred to in her order. 3. On the other hand, the learned representative for the Revenue countered to say in brief, by defending the order impugned besides opposing the preliminary point of objection for reopening of the assessment. 4.1 Rival submissions heard and relevant orders read including the copies of the pa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... taken by the assessee that additional ground of appeal as stated above being convincing, we do admit the same and proceed to dispose of the additional ground of appeal, which is the preliminary issue in the instant case. 4.3 We may state that in the case of GKN Driveshafts (India) Ltd. vs. ITO Ors. (2003) 179 CTR (SC) 11 : (2003) 259 ITR 19 (SC), it has been held that when a notice under s. 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s. 147 of the Act are invalid, the reasons for reopening of the assessment specifically requested for by the assessee having been not given by the Department. Such reasons alone would form the basis for validity of the assessment but the assessee has been denied the opportunity to argue against validity of such reopening of assessment. 4.5 Hence, the reopening having been declared as bad in law ..... X X X X Extracts X X X X X X X X Extracts X X X X
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