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PRINCIPAL COMMISSIONER OF INCOME TAX-2 Versus SHAILESH DUNGARBHAI PRAJAPATI

2016 (6) TMI 1037 - GUJARAT HIGH COURT

Assessment order passed u/s 143(3) deemed to have been abated after initiation of section 153C proceeding - Held that:- We would have been inclined to consider such a question, but for the fact that we gather that the addition of ₹ 94.80 lacs m .....

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e assessee has accepted the order of block assessment in facts of the case, additions made in the regular order of assessment must give way. - TAX APPEAL No. 389 of 2016 - Dated:- 7-6-2016 - Akil Kureshi And A. J. Shastri, JJ. For the Appellant : Mrs .....

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unal is right in law and on facts in holding that the original assessment order passed u/s 143(3) is without jurisdiction by holding that the same is deemed to have been abated after initiation of section 153C proceeding ? [B] Whether the Appellate T .....

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f the income of the assessee was under scrutiny, at which time, the assessee was subjected to search operation on 08.12.2009. On 16.12.2010, the Assessing Officer framed regular assessment under section 143(3) of the Income Tax Act, 1961 ('the Ac .....

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e Assessing Officer had made addition of ₹ 94.80 lacs under section 69 of the Act. Commissioner of Income Tax (Appeals) confirmed such addition. This order was carried before the Tribunal. Before the Tribunal, it was pointed out that in the blo .....

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