TMI Blog2011 (2) TMI 1512X X X X Extracts X X X X X X X X Extracts X X X X ..... rming the addition of ₹ 19,40,862/- on account of gift received as under. NAME AMOUNT 1. Smt. Santokben Punjabhai Patel ₹ 8,28,000 2. Smt. Santokben Punjabhai Patel ₹ 2,12,826 (Ornaments) 3. Shri Amrut P. Patel ₹ 9,00,000 Rs.19,40,826 2. On the facts and in the circumstances of the case as well as law on the subject, the ld. CIT(A) has erred in not quashing the proceeding U/s. 148. 3. The A craves to add, alter, amend, delete all or any grounds of appeal. 3. At the time of he ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... round no.2 challenging the reopening of assessment under section 148 needs verification at the end of the Learned Commissioner of Income Tax(Appeals). He further submitted that instead of filing the appeal, the assessee should have filed an application under section 154 before the Assessing Officer. Since no application under section 154 has been filed, this ground be rejected. 4. Having heard both the sides, we have carefully gone through the orders of the authorities below as well as the affidavit filed by Shri Anil K. Shah, Advocate. The said affidavit reads as under: AFFIDAVIT I Anilkumar K. Shah, aged 54, Hindu inhabitant, Advocate by Profession, residing at 403, Shivanjli Appt., Ambaji Bus Stop, Athwa lines, Surat - 395007, O ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , if the impugned order of Learned Commissioner of Income Tax(Appeals) is set aside and he be directed to verify whether the Counsel of the assessee actually argued the ground no.2 challenging the reopening of assessment under section 148 of the I.T. Act, 1961. After adjudicating this ground of appeal, if required, Learned Commissioner of Income Tax(Appeals) will adjudicate the remaining grounds of appeal, in accordance with law, after giving opportunity of being heard to both the sides. Resultantly, for statistical purposes, the appeal of the assessee is treated as allowed. 5. In the result, for statistical purposes, the appeal filed by the assessee is treated as allowed. The Order pronounced in the Open Court on 22.02.2011. - - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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