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TMI Blog2014 (4) TMI 478X X X X Extracts X X X X X X X X Extracts X X X X ..... er four appeals filed by the revenue by the very same order. However, we are not concerned with the same, since the order disposing of those appeals, is not the subject matter of the instant appeal. The appeals before the Tribunal were directed against the orders of Commissioner of Income Tax (Appeals) (for short, 'CIT(A)') dated 17.03.2004 and 25.03.2004, whereby CIT(A) had partly allowed the appeals filed by the assessee. The appeals before the CIT(A) were directed against the assessment order dated 30.01.2003 passed by the Income Tax Officer, Ward-11(2), Bangalore (for short, 'Assessing Officer'). 2. This Court while admitting the appeal on 29.1.2008 formulated the following substantial question of law for consideration: & ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ,95,147/- respectively. This order was challenged by the assessee in appeals before CIT(A). The CIT(A) confirmed the order passed by the Assessing Officer insofar as these additions are concerned. 3.1. The order of the CIT(A) was then confirmed by the Tribunal. Before the Tribunal, the challenge was two fold. Firstly, on the ground of jurisdiction of reopening of the assessment by issuing notice under Section 148 of the Act, and secondly, on merits. Insofar as the first ground of challenge raised before the Tribunal is concerned, it appears from the observations made in Paragraph 2 of the order that, the said ground was not seriously pressed on behalf of the assessee. However, in the present case, the only substantial question of law raise ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion 158BC against such other person and the provisions of these Chapter shall apply accordingly. This provision by itself, in our opinion, is not sufficient to hold that the Assessing Officer, on the facts and in the circumstances, as occurred in the present case, could not have proceeded against the assessee under Section 147 by issuing notice under Section 148 of the Act. This provision fell for consideration of the Delhi High Court and the Allahabad High Court. The Allahabad High Court in COMMISSIONER OF INCOMETAX VS. ABHYUDAYA BUILDERS (P) LTD., [2012] 340 ITR 0310 was considering not only these provisions but was examining the same in the light of similar facts, as fall for our consideration in the present case. While doing so, the Al ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssee by issuing notice under Section 148 of the Act. The remedies, available to the Assessing Officer, under these provisions are independent of each other, and the provisions being analogous, it is for the Assessing Officer to opt for either of them in a situation, such as in the present case. The Legislature, in our opinion, has given choice to the Assessing Officer to either proceed under Chapter XIV-B or under Section 148 of the Act against the assessee, such as the one in the present case. 6. In the present case, the Assessing Officer reopened the case under Section 147 by issuing notice under Section 148 and completed the assessment. Till the assessment was completed and till the matter reached the Tribunal, the assessee did not make ..... X X X X Extracts X X X X X X X X Extracts X X X X
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