Subscription   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
CGST - Acts + GST Rates GST Ntf. GST Forms GST - Manual GST - FAQ State GST Acts SGST Ntf. I. Tax Manual
Extracts
Home List
← Previous Next →

The Principal Commissioner of Income Tax (Central) Nagpur Versus Nandkumar Khatumal Harchandani

Remand of the matter to AO for passing appropriate orders in the scrutiny proceedings under Section 143 (3) - best judgment assessment u/s 144 - Held that:- Though the appellant-revenue had made a prayer for remand of the matter to the Assessing Officer for passing an order in the scrutiny proceedings by considering the material placed by the assessee before the Assessing Officer, the Appellate Tribunal rejected the prayer without recording any reasons much less any cogent reasons. If the Commis .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

the prayer in paragraph 8 of the impugned order. Though it was pointed out by the appellant-revenue that the Assessing Officer that had passed the order under Section 144 of the Act has changed and the matter would come up before another Income Tax Officer and no prejudice would be caused to the assessee if the matter is remanded, the Tribunal rejected the prayer of the appellant-revenue. Since no order was passed in the matter of scrutiny under Section 144 (3) of the Act and the order was passe .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

A Naik And V. M. Deshpande, JJ. S. N. Bhattad, Advocate for appellant Shri M. G. Moryani, Advocate for respondent JUDGMENT ( Per Smt Vasanti A. Naik, J ) 1. By this Income-tax Appeal, the appellant-revenue challenges the order of the Commissioner of Income Tax (Appeals) dated 26.3.2013 as also the order of the Income Tax Appellate Tribunal dated 10.7.2015 holding that the Assessment Officer was not justified in passing the order under Section 144 of the Income Tax Act, 1961 (hereinafter referred .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

of the Act and a notice was duly served on him on 31.8.2009. The assessee appeared before the Income Tax Officer and it is the case of the assessee that the assessee had provided all the information that was sought by the Income Tax Officer during the scrutiny. The Income Tax Officer, however, on 29.12.2009 passed an order under Section 144 of the Act. The Assessing Officer also directed the initiation of the penalty proceedings under Section 271 (1) (c) of the Act against the assessee. The ord .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

Section 144 of the Act, did not apply to the case of the assessee as none of the conditions provided under Section 144 (1) (a), (b) and (c) of the Act were satisfied in the case of the assessee for making the best judgment assessment. The Commissioner of Income Tax (Appeals) allowed the appeal filed by the assessee and set aside the order under Section 144 of the Act. The order of the Commissioner of Income Tax (Appeals) was challenged by the Revenue before the Income Tax Appellate Tribunal. Bef .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

r remanding the matter to the Assessing Officer without assigning any reasons. The orders of the Commissioner of Income Tax (Appeals) and the Income Tax Appellate Tribunal are challenged by the Revenue in this Income Tax Appeal. 3. Shri S. N. Bhattad, the learned counsel for the appellant-revenue submitted that the Income Tax Appellate Tribunal was not justified in rejecting the prayer made by the appellant for remand of the matter to the Assessing Officer so as to consider the assessment under .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

matter to the Assessing Officer for completing the scrutiny. It is submitted that there is no consideration of the matter in scrutiny before the Assessing Officer, by the Commissioner of Income Tax (Appeals) and the Income Tax Appellate Tribunal. 4. Shri M. G. Moryani, the learned counsel for the assessee supported the order of the Income Tax Appellate Tribunal. It is submitted that since the best judgment assessment could not have been made in the circumstances of the case, the Authorities wer .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ars that the appeal needs to be admitted by framing a substantial question of law. The appeal is Admitted on the following substantial question of law : Whether the Tribunal could have, in the circumstances of the case, rejected the prayer of the appellant-revenue for the remand of the matter to the assessing Officer for passing appropriate orders in the scrutiny proceedings under Section 143 (3) of the Act ? 6. It is not disputed that the assessee had filed the return and the Assessing Officer .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ct and also directed that penalty proceedings be initiated against the assessee under Section 271 (1) (c) of the Act. Being aggrieved by the said order, the assessee filed an appeal before the Commissioner of Income Tax (Appeals). The Commissioner of Income Tax (Appeals) found that the assessee had submitted the relevant material and the best judgment assessment could not have been made in the case of the assessee under Section 144 of the Act. The order of the Commissioner of Income Tax (Appeals .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

before the Assessing Officer, the Appellate Tribunal rejected the prayer without recording any reasons muchless any cogent reasons. If the Commissioner of Income Tax (Appeals) and the Income Tax Appellate Tribunal were of the view that the order under Section 144 of the Act was passed by the Assessing officer in violation of the principles of natural justice, the Authorities should have made an appropriate order for remand of the matter to the Assessing Officer in the proceedings initiated agai .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 



|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version