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CIT Versus Sanjay Kumar Garg

2015 (9) TMI 390 - DELHI HIGH COURT

Validity of reopening of assessment - ITAT nullifying the assessment orders on the ground that they were barred by limitation - Held that:- In the present case, the time limit for completing the reassessment proceedings pursuant to the notice issued on 23rd September 2005 was 31st December 2006. As is evident from the narration hereinabove, the reassessment proceedings were in progress and were being adjourned from time to time. Without those proceedings having come to an end a fresh reassessmen .....

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oneous. - Decided in favour of assessee. - ITA 92/2012, ITA 93/2012, ITA 94/2012 , ITA 96/2012 - Dated:- 2-9-2015 - S. Muralidhar And Vibhu Bakhru, JJ. For the Appellant : Mr. P. Roy Chaudhuri, Senior Standing counsel For the Respondent : Mr. Ved Jain with Mr. Pranjal Srivastava, Advocates ORDER 1. These four appeals by the Revenue under Section 260A of the Income Tax Act, 1961 ( Act ) are against the common order dated 28th January 2010 passed by the Income Tax Appellate Tribunal ( ITAT ) in IT .....

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the Assessee had never accepted service of notice under Section 147/148 of the Income Tax Act, 1961 dated 23.09.2005 and had claimed that the said notice was never served or received by him? 3. The facts in brief are that the Assessee was engaged in the business of commission agent of food grains under the name and style of M/s. Rahul Enterprises as its proprietor. The Assessee filed its regular returns of income for AY 2000-01 to 2004-05 as under: Assessment Year Date of filing return income 2 .....

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of Income Tax, Central Circle initiated re-assessment proceedings under Section 147 of the Act by issuing notice on 23rd September 2005 by speed post. The notice which was so issued was not returned undelivered to the Department. 5. In response to the notice issued on 23rd September 2005 the authorised representative of the Assessee appeared before the Assessing Officer ( AO ) on 16th March 2006 along with a vakalatnama and a letter requesting the AO to furnish photostat copies of the documents .....

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red by limitation that year itself. 6. The counsel for the Assessee, however, pleaded that he did not have enough time to prepare for the case hearing and sought 15 more days time. By the letter dated 26th April 2006, the AO adjourned the date of hearing to 5th May 2006. Summons was also issued on 26th April 2006 under Section 131 of the Act requiring the Assessee to produce the complete books of accounts and documents related to his business for the AYs 2001-02 and 2005-06. By a letter dated 3r .....

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n 31st October 2006 by the Income Tax Officer. The said notice was to inform the Assessee of the hearing of the date being fixed for 10th November 2006 at 12 noon. This notice was served on the Assessee by the Inspector on 6th November 2006. On the reverse of the said notice, the Assessee made an endorsement in Hindi to the effect that till that date he had not received any earlier notice. He also filed an affidavit on 10th November 2006 denying that he had received any notice prior to 6th Novem .....

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e which has been accepted by the ITAT is that when the re-assessment proceedings pursuant to the notices issued on 21st September 2005 were still pending and had not been completed by 31st December 2006 as was required by law, it was legally impermissible that fresh notices under Section 148 of the Act could be issued to the Assessee. The ITAT has after examining a large number of decisions of the High Court and the Supreme Court come to the conclusion that the issuing of fresh notices under Sec .....

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ending, the Income Tax Act, 1961 came into force with effect from 1st April 1962. The challenge by the Assessee to the validity of the notice issued under the 1922 Act succeeded with the Bombay High Court quashing the said notice by the order dated 6th March 1963. Thereafter the Income Tax Officer issued a fresh notice on 26th March 1963 under Section 148 of the Act in respect of the very assessment which had sought to be reopened by the earlier notice under Section 34(1)(a) of the 1922 Act. The .....

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