TMI Blog2012 (6) TMI 285X X X X Extracts X X X X X X X X Extracts X X X X ..... assessee, Commissioner of Income Tax committed error of law, in view of the fact that it failed to take note of the reason given in the order passed by the Assessing Officer and proceeded to decide the application of the assessee on assumption that it is a case of mere dropping of the proceeding, ignoring the fact why it has been dropped, writ petition is allowed and the respondents are directed to refund - C.W.J.C. No. 2889 of 2000 - - - Dated:- 16-6-2011 - Prakash Tatia, Jaya Roy, JJ. Biren Poddar, Tapas Kabiraj, Anil Choudhary, Piyush Poddar, D. Roshan and Amit Kumar for the Appearing Parties JUDGMENT The Order of the Court was as follows: 1. Heard learned counsel for the parties. 2. Following substantial que ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der Section 264 of the Income Tax Act, 1961 and the learned Commissioner of Income Tax, Ranchi vide impugned order dated 24th February,2000 held that the proceeding under Section 147/148 of the Income Tax Act, 1961 is not the proceeding of assessment of income of the assessee and because of dropping of the proceeding only the petitioner cannot claim the amount, as claimed in the return submitted by him under the proceeding initiated under Section 147/148 of the Income Tax Act, 1961. Hence this writ petition has been preferred by the petitioner. 5. Learned counsel for the petitioner submitted that any order passed under Section 147/148 of the Act is an order of assessment in view of the judgment of the Supreme Court , delivered in the ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rn. Admittedly, there was no regular assessment for the assessee of the year 1992-93 and petitioner was directed as well as required to submit the return in response to the notice under Section 147/148 read with Section 142 of the Act of 1961 and he duly submitted that return. The order dated 9th February, 1996 passed by the Assessing Officer clearly indicates that the proceeding was dropped by the Assessing Officer on the basis of return submitted by the assessee and that return has duly been accepted by the Assessing Officer with clear indication that as per return the assessee was entitled to refund of Rs.29,830/-. The Assessing Officer has not rejected the claim of assessee for refund of Rs.29,830/- while passing the impugned order. The ..... X X X X Extracts X X X X X X X X Extracts X X X X
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