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ACIT, Central Circle-2, Baroda Versus M/s. Sagar Developers

2015 (7) TMI 718 - ITAT AHMEDABAD

Reopening of assessment - Unexplained source of cash receipts - Held that:- In the instant case, it is not in dispute that the assessee filed his objections against the issuance of notice u/s 148 of the Act vide his letter dated 11.11.2009 which was received by the office of the Assessing Officer on 16.11.2009. Thereafter, the Assessing Officer passed the impugned re-assessment order on 20.11.2009, disposing off the objections to re-assessment proceedings of the assessee in the order itself. Thu .....

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ugned order of re-assessment passed by the Assessing Officer without disposing off the objections raised by the assessee against the issuance of notice u/s 148 by a separate order is liable to be quashed. - Decided in favour of assessee. - ITA No.1538/Ahd/2011 - Dated:- 10-4-2015 - SHRI N.S. SAINI AND SHRI KUL BHARAT, JJ. For the Appellant : Shri Nimesh Yadav, Sr. DR. For the Respondent : Shri S.N. Soparkar, AR ORDER PER SHRI N.S. SAINI, ACCOUNTANT MEMBER: This is an appeal filed by the Revenue .....

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e, prayed that the order of the ld. CIT(A) may be set aside and that of the Assessing Officer be restored to the above extent. 3. At the outset, the Authorised Representative of the assessee submitted that he is supporting the order of CIT(A) under Rule 27 of the Income Tax Appellate Tribunal Rules, 1963 which provides that the respondent, though he may have not appealed, may support the order appealed against on any of the ground decided against him. He pointed out from Form No.35, being the ap .....

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ch proceedings are bad in law in terms of the provisions of section 149(1)(b). 4. He pointed out from the order of CIT(A) dated 08.03.2011 that this ground was decided by the CIT(A) against the assessee by observing as under:- 2.12 Considering the facts of the case and following the aforesaid decisions of the Hon ble Supreme Court and different Hon ble High Courts including that of the Hon ble Gujrat High Court as referred to above, I am of the considered opinion that the Assessing Officer was h .....

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see further submitted that the assessee has raised objections to the issuance of notice u/s 148 of the Act vide letter dated 11.11.2009 which was received in the office of the Assessing officer on 16.11.2009. He has placed a copy of the said letter on record. He further submitted that the impugned order was passed without disposing off the objections of the assessee separately and without waiting for reasonable time before passing the impugned re-assessment order and therefore, the re-assessment .....

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r on the ground that the assessee s objections to the re-assessment proceedings were not disposed off by the Assessing Officer by passing a separate order, but was disposed off in the assessment order dated 20.11.2009 itself, passed u/s 143(3) r.w.s. 147 of the Act. 6. On the other hand, the Departmental Representative supported the orders of the lower authorities. 7. We have heard the rival submissions and perused the orders of the lower authorities and material available on record. In the inst .....

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ct vide his letter dated 11.11.2009 which was received by the office of the Assessing Officer on 16.11.2009. Thereafter, the Assessing Officer passed the impugned re-assessment order on 20.11.2009, disposing off the objections to re-assessment proceedings of the assessee in the order itself. Thus, these facts show that the objections raised by the assessee against the issuance of notice u/s 148 of the Act were not disposed off by the Assessing Officer by passing a speaking order thereon and allo .....

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148 of the Act and assessment order has been passed or the order deciding an objection under section 148 of the Act has not been communicated to the assessee and assessment order has been passed or the objection filed under section 148 has been decided along with the assessment order. If the objection under section 148 has been rejected without there being any tangible material available with the Assessing Officer to form an opinion that there is escapement of income from assessment and in the .....

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