New User   Login      
Tax Management India .com TMI - Tax Management India. Com
Extracts
Home List
← Previous Next →

2015 (7) TMI 718 - ITAT AHMEDABAD

2015 (7) TMI 718 - ITAT AHMEDABAD - TMI - 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 proceeding .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

we are of the considered view that the impugned 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 MEMBE .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

the Assessing Officer. 3. It is, therefore, 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 .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

time barred on account of the fact that such 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 considere .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

The Authorised Representative of the assessee 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-assessm .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

d. (supra), quashed the re-assessment order 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 .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

st 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. 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 .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ection filed by the assessee under section 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 escape .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 



|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version