9911796707
TMI Blog2011 (4) TMI 123X X X X Extracts X X X X X X X X Extracts X X X X ..... ers of remand passed by the learned Commissioner of Income-tax (Central), Patna, in purported exercise of powers under section 263 of the Act, has been set aside. "(i) IT Appeal Nos. 444 & 445 (Pat.)/2007 (Smt. Rita Keshari v. CIT (Central), Patna, with respect to assessment years 2003-04 & 2004-05. (ii) ITA Nos. 443 & 446 (Pat.)/2007 (Sri Shekhar Keshri v. CIT (Central), Patna, with respect to assessment years 1999-2000 & 2003-04." 2. The following substantial questions of law arise for consideration : "(i) Whether the Hon'ble Tribunal is correct in holding that all inquires were made and all bank accounts were verified by the Assessing Officer. (ii) Whether the Hon'ble Income-tax Appellate Tr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... had not taken into account certain vital aspects of the matter which were prejudicial to the interest of the revenue and, therefore, set aside the orders of the learned Assessing Officer, and remitted the matter for a fresh consideration and orders of assessment in accordance with law and the observations in the order of the learned Commissioner. The assessees challenged the same by preferring appeals before the learned Tribunal which have been numbered as ITA Nos. 444 & 445 (Pat.)/2007 (Smt. Rita Keshari v. CIT (Central), Patna), and ITA Nos. 443 & 446 (Pat.)/2007 (Sri Shekhar Keshri v. CIT (Central), Patna, with respect to the aforesaid four periods which have been allowed by a common judgment dated 4-2-2009, the learned Assessing Officer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Keshri for the assessment years 1999-2000 & 2003-04 are in question. Note 2 - Common revisional orders both dated 6-6-2007 have been passed with respect to Smt. Rita Keshri for the assessment years 2004-05 and 2003-04. Note 3 - Common Appellate orders both dated 15-6-2007 have been passed with respect to Shekhar Keshri for the assessment years 1999-2000 & 2003-04. Note 3 - Common Appellate order has been passed with respect to the four periods. The periods with respect to Rita Keshri are for the Assessment Years 2004-05 & 2003-04 (ITA Nos. 444 & 445 (Pat.)/2007), and with respect to Shekhar Keshri for the assessment years 1999-2000 & 2003-04 (in ITA Nos. 443 & 446 (Pat.)/2007). 5. While assailing the validity of the impugned judgment, t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mass of incriminating materials were seized and were taken into account by the learned Assessing Officer. It is manifest from a perusal of the assessment orders that the two assessees assumed an abnormally defiant approach, and refused to disclose informations called for by the learned Assessing Officer in spite of repeated notices and calls. It is evident on a perusal of the four assessment orders that the learned Assessing Officer felt exasperated and helpless in the matter and passed orders of assessment under severe constraints. The orders of assessment create a clear impression in our minds that the assessees are extremely dishonest persons who have no respect for the laws of the land, the established procedure, and the authorities cha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not considered by the learned Assessing Officer. In other words, the learned Tribunal has failed to attach due importance to the vital omissions indicated by the learned Commissioner. In such a situation, the two judgments relied on by the learned counsel for the assessees are inapplicable to the facts and circumstances of the present case. The issues are indeed not concluded by findings of facts. 10. There is yet another aspect of the matter. The superior court or quasi-judicial authority should normally act with restrain while setting aside the impugned order with a view to remit the matter to the same authority or the court, because such an order of remand sets at naught the entire effort made till then to resolve the dispute. The func ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ck of respect for the established laws of the land, and the prescribed procedure. In that view of the matter, the Director General of Investigation, Bihar, and/or the Chief Commissioner of Income-tax, Bihar, Patna, would be well advised to keep the entire group under constant surveillance so that the revenue does not suffer, and the courts are not burdened with unwanted matters. 12. In the result, we set aside the judgment dated 4-2-2009, passed by the learned Income-tax Appellate Tribunal, Patna Bench, Patna, in ITA Nos. 444 & 445 (Pat.)/2007, and ITA Nos. 443 & 446 (Pat.)/2007, and restore the orders of the learned Commissioner of Income-tax. The substantial questions of law are answered in favour of the revenue, and against the assessee ..... X X X X Extracts X X X X X X X X Extracts X X X X
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