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Smt. K.R. Prabhavathi Versus The Additional Commissioner of Income Tax

2015 (4) TMI 1043 - ITAT BANGLORE

Reopening of assessment - Held that:- Validity of initiation of reassessment proceedings is a jurisdictional issue and can be raised at any stage of proceedings. In the present case, validity of initiation of reassessment proceedings u/s. 148 had been raised by the assessee before the CIT(Appeals) and also raised before the Tribunal. It is open to the assessee to urge the different facets of validity of initiation of reassessment proceedings and it cannot be confined only to that facet which was .....

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decision of the Hon’ble Madhya Pradesh High Court in Tollaram Hassomal (2006 (3) TMI 136 - MADHYA PRADESH High Court ) is concerned, it is not the decision of jurisdictional High Court and is contrary to the law laid down by the jurisdictional High Court viz., Hon’ble High Court of Karnataka and also contrary to the decision of the law laid down by the Hon’ble Supreme Court in the case of NTPC Ltd. (1996 (12) TMI 7 - SUPREME Court ). We are therefore of the view that there is no merit in this m .....

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in alleged errors in the order of the Tribunal dated 23.8.2013 passed in the aforesaid appeal. 2. In the aforesaid appeal filed by the assessee, the assessee had raised a ground viz., concise ground of appeal No.2, wherein the assumption of jurisdiction by the AO u/s. 148 of the Act was challenged as not fulfilling the mandatory requirements of the provisions of the Act. On the above issue, the Tribunal noticed that before the CIT(Appeals), the assessee had challenged only the action of the Asse .....

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e Act. The challenge to validity of assumption of jurisdiction u/s. 148 was made by the assessee before the Tribunal was on the basis that reassessment proceedings were initiated on the ground that particular item of income has escaped assessment, but no addition was made on account of that item of income referred to in the reasons recorded. It was argued that in such circumstances, the AO has to drop the reassessment proceedings and cannot make addition in respect of any other income, which has .....

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to the CIT(Appeals) for a decision afresh and ought not to have decided the appeal in the manner in which the Tribunal had done in its order dated 23.8.2013. In support of the aforesaid contention, the Revenue has sought to place reliance on the decision of the Hon ble Madhya Pradesh High Court judgment in CIT v. Tollaram Hassomal, 298 ITR 22 (MP). In the aforesaid decision, the Hon ble M.P. High Court expressed the view that the additional grounds were raised before the Tribunal for the first .....

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of the Act was challenged by the assessee before the CIT(A) and it cannot be said that the ground raised by the assessee before the Tribunal was an additional ground. According to him, it was a different facet of challenge to the validity of initiation of reassessment proceedings u/s. 148 of the Act. According to him, therefore, the principle laid down by the Hon ble M.P. High Court in the case referred to by the Revenue is not applicable to the present case. 7. He also brought to our notice the .....

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preme Court in the case of NTPC Ltd., 229 ITR 383 (SC), wherein the Hon ble Apex Court took a view that any question of law arising from the facts which are on record in the assessment proceedings should be allowed to be raised when it was necessary to consider that question in order to correctly assess the tax liability of the assessee. 8. We have heard the rival submissions. At the outset, we observe that the argument which is sought to be raised by the Revenue in this miscellaneous petition w .....

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