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2015 (10) TMI 1490 - ITAT AHMEDABAD

2015 (10) TMI 1490 - ITAT AHMEDABAD - TMI - Reopening of assessment - Unaccounted cash receipts introduced in the previous year - Held that:- 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 19.11.2009, disposing off the objections to re-assessment proceed .....

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sment 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. 1221/Ahd/2011 - Dated:- 10-4-2015 - N S Saini, AM And Kul Bharat, JM,JJ. For the Appellant : Shri S N Soparkar, AR For the Respondent : Shri Nimesh Yadav, Sr. DR ORDER Per Shri N. S. Saini, Accountant Member: This is an appeal filed by the assessee against the order of the C .....

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of ₹ 8,55,727/- on account of unaccounted cash receipts introduced in the previous year, when no such disallowance is called for. The Hon'ble Income Tax Appellate Tribunal may be pleased to delete the addition of ₹ 4,22,654/- made by the Commissioner of Income Tax (Appeals), 4. The Appellant craves to add to, alter, amend and/or withdraw any ground or grounds of appeal either before or during the course of hearing the appeal. 3. The Authorised Representative of the assessee, whil .....

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refore, the re-assessment order is liable to be quashed. The AR of the assessee relied upon the order of the Hon'ble Gujarat High Court in the case of General Motors India P. Ltd. v. DCIT, [2013] 354 ITR 0244 (Guj.). He further submitted that this Bench of the Tribunal in the case of Shri Rameshbhai Babulal Shah vs. ACIT vide order dated 28.11.2014 in ITA No.1406/Ahd/2011 in A.Y. 2002-03, following the order of Hon'ble Gujarat High Court in the case of General Motors India P. Ltd. (supra .....

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ns 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 19.11.2009, 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 Of .....

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deciding the objection 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 tha .....

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