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AJAYKUMAR J PATEL Versus DY. COMMISSIONER OF INCOME TAX

2015 (5) TMI 393 - GUJARAT HIGH COURT

Reopening of assessment - ITAT uphold validity of reopening u/s.147 read with s.148 - grievance of the assessee that reasons to reopen the assessment were recorded by one officer and the notice under section 148 was by another officer - Held that:- The present Tax Appeal is allowed and the matter is remitted to the file of the learned Tribunal directing to decide and dispose of the appeal on remand afresh in accordance with law and on merits and to deal with the contention on behalf of the appel .....

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fied with the impugned judgment and order dated 07.03.2014 passed by the learned Income Tax Appellate Tribunal, Ahmedabad Bench D , Ahmedabad (hereinafter referred to as Tribunal ) in ITA No.2558/Ahd/2013 for the assessment year 200607, the appellant - assessee has preferred the present Tax Appeal requesting to consider the following substantial questions of law. (1) Whether on facts and in law, the Tribunal has substantially erred in interpretation of scheme and provisions of Income Tax Act, 19 .....

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and in law? [2.0] The main grievance voiced by Shri Patel, learned advocate appearing on behalf of the appellant - assessee is that though a specific ground was raised before the learned Tribunal that the reasons to reopen the assessment were recorded by one officer and the notice under section 148 of the Income Tax Act, 1961 was by another officer and therefore, the reassessment proceedings has been vitiated, has not been dealt with by the learned Tribunal. It is submitted that even the decisio .....

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ving heard learned advocates appearing on behalf of the respective parties and without further entering into larger question on merits and/or without expressing anything on merits more particularly in favour of either parties whether reassessment proceedings were vitiated or not, when it is found that the ground which was raised before the learned Tribunal and the decision which was relied upon by the assessee has not been dealt with by the learned Tribunal, we are of the opinion that this is a .....

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