TMI Blog2014 (6) TMI 931X X X X Extracts X X X X X X X X Extracts X X X X ..... , CA. For the Respondent: Satpal Singh, Sr. DR., ORDER G.D. Agrawal, Vice-President - This appeal by the assessee is directed against the order of learned CIT(A)-XXII, New Delhi dated 2nd July, 2010 for the AY 2000-01. 2. Ground No.1 of the assessee's appeal reads as under:- 1. (a) That on the facts and in the circumstances of the petitioner's case, the learned CIT(A)-XXII, New Delhi erred in law and on facts in upholding the action of the learned Assessing Officer in initiating the reassessment proceedings within the meaning of section 147/148/143(3) of the Income Tax Act, 1961. (b) That on the facts and in the circumstances of the petitioner's case, the learned CIT(A)-XXII, New Delhi erred in law a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , the reopening is not valid. He stated that this aspect would be separate in the case of all other co-owners and therefore, the Bench need not wait for ascertaining the details about the other three co-owners because this is a small matter and pending since 2012. 4. Learned DR also had no objection in proceeding with the appeal depending upon the facts of assessee's case. 5. In view of the above, we proceed to decide the appeal of the assessee. 6. With reference to ground No.1, it is submitted by the learned counsel that at page 10 to 12, there is reasons recorded for initiating of proceedings under Section 148 and for obtaining approval of the Commissioner of Income Tax. That from the reasons recorded which is at page 12, it ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . He also stated that the assessment was reopened on the basis of certain information received from ADIT(Investigation) that the assessee alongwith three other co-owners had made payment of ₹ 35 lakhs in cash. Therefore, there was sufficient basis for forming an opinion for escapement of income. He, therefore, submitted that the order of learned CIT(A) should be sustained. 8. We have carefully considered the arguments of both the sides and perused relevant material placed before us. Section 151 of the Act reads as under:- 151. (1) In a case where an assessment under sub-section (3) of section 143 or section 147 has been made for the relevant assessment year, no notice shall be issued under section 148 by an Assessing Officer, w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt :- The assessment records of the assessee for the A.Y. 2000-2001 is not readily available being very old. Thus, it is difficult to ascertain whether the assessment for the A.Y. 2000-2001 has been completed u/s 143(1)/143(3) of the Income Tax Act, 1961. Hence, the approval for Hon'ble CIT-VIII, New Delhi may also obtained. 10. From the above, it is evident that the Assessing Officer even at the time of recording reasons for reopening of assessment stated that he is unable to ascertain whether the assessment for AY 2000-01 has been completed under Section 143(1)/143(3). At the time of hearing before us also, learned DR expressed his inability to produce the original assessment record and state whether the original assessment wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... granted by the Joint Commissioner. Instead, it was taken from the Commissioner of Income-tax. This was not an irregularity curable under section 292B. The notice was not valid. 12. The ratio of the above decision would be squarely applicable to the assessee's case and, respectfully following the same, we hold that reopening of assessment after taking permission from Commissioner of Income Tax instead of Joint Commissioner of Income Tax is not valid. Accordingly, the same is quashed. Once the issue of notice under Section 148 is held to be invalid, consequentially, the assessment order passed in pursuance to such notice is also quashed. 13. Since the assessment itself has been quashed, the other grounds of appeal which are agains ..... X X X X Extracts X X X X X X X X Extracts X X X X
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