9911796707
TMI Blog2013 (6) TMI 383X X X X Extracts X X X X X X X X Extracts X X X X ..... holding the orders of the lower authorities that the assessment for the years 1994-95 to 1996-97 are not barred by time as prescribed under the Act in view of the fact that no notice had ever been issued with in the time prescribed under the Act? ii) Whether there can be any re-assessment under Section 11(a) in view of the admitted fact that no regular assessment had ever been made for the years 1994-95 to 1996-97? iii) Whether the provisions of Section 11(a) are applicable in the present case in view of the fact that there is no failure on the part of the assessee appellant to disclose material facts and the notice being issued in pursuance to the order and judgment of the Hon'ble High Court against which SLP filed by the respondents is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on dated 9.6.2004. That decision was carried in appeal by the appellant before the Income Tax Appellate Tribunal, Chandigarh Bench-A by way of appeals i.e. Expenditure Tax Appeals No.4,5, 6 & 7/Chandi/2004 which however came to be dismissed on 2nd March, 2006. 4. After having perused these decisions, we have no manner of doubt that all the authorities have concurrently found, as of fact, that it was a case of non-disclosure, omission and failure on the part of the appellant to make returns regarding the items covered under the Act of 1987 in the returns as filed on the basis of which assessment was done by the Assessing Officer. 5. Reverting to the first substantial question as to whether the proposed action of re-assessment was barred by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... red by limitation would not arise. It was only if the case was covered under clause (b) of Section 11, the limitation of four years from the end of the assessment year has been specified by law. 7. In the present case, as aforesaid, the concurrent finding of fact is that it is a case of omission and failure of the appellant to disclose the liability to pay expenditure tax in respect of chargeable expenditure for the relevant period of assessment years 1994-95 to 1996-97. On this finding the case would be clearly covered by clause (a) of Section 11. As a concomitant of that finding, the reassessment opened by the Assessing Officer in terms of notice served on the assessee on 18th February, 2002, cannot be barred by limitation. 8. To get ov ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in my considered view, the AO is justified in invoking of the provisions of section 11(a) of the Act." 9. As aforesaid, it is not open for this Court to re-appreciate the evidence to record a different finding of fact even if another view was possible on the basis of the material on record. Taking any view of the matter, therefore, the substantial question of law formulated in clause (i) above will have to be answered in the negative against the appellant. 10. The second substantial question of law proceeds on the assumption that no regular assessment order was passed by the Assessing Officer for the assessment years 1994 -95 to 1996-1997. This assumption is founded on the observations found in the decision of the second appellate author ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e recourse to re-assessment by invoking powers under Section 11 of the Act if the fact situation so required. For the aforesaid reasons, the substantial question of law as articulated in clause (ii) also does not merit consideration in the fact situation of the present case. 12. That takes us to the third question formulated on the basis of which the appeal has been admitted. Even this question proceeds on the assumption that the appellant had not failed to disclose the material facts in the returns as filed. It is not open for us to entertain that contention in view of the concurrent finding of fact of three authorities to the contrary. The fact that the SLP filed by the Department was pending in the Supreme Court would not give licence t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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