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Santosh Kumar Sureka Howrah Versus Assistant Commissioner of Income Tax Circle-46 Kolkata

I.T.A No. 1964/Kol/2008 - Dated:- 19-4-2011 - C. D. Rao (Accountant Member) And Mahavir Singh (Judicial Member) For the Appellant : S. M. Surana, A.R. For the Respondent : P. C. Nayak, D.R. ORDER This appeal by assessee is arising out of the order of CIT(A)-XXX, Kolkata in Appeal No.44/CIT(A)-XXX/Circle-46/2007-08 vide dated 10.07.2008. The assessment was framed by ACIT, Circle-46, Kolkata u/s.147/143(3)/254 of the Income Tax Act, 1961 (hereinafter referred to as the Act ) for Assessment Year 19 .....

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firming the action under section when no reasons were recorded in the case of the assessee and the copy of the reasons recorded or detailed notings in the notes attached to the assessment order in the case of G.S. Sureka for the assessment year 1989-90 were not communicated to the assessee. The recording of the reasons in the file of the assessee were not sufficient to give jurisdiction to reopen the assessment under section. 147. 4. For that the ld. CIT(A.) erred in confirming the action under .....

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ant s AR filed additional ground. It is contended that the AO erred in initiating proceeding under section/. 147. It is contended that the reasons recorded are vague and not supported by any evidence. It is contended that the material on record does not show any escapement of income. It is contended that the proceedings taken under section. 147 were bad in law and the assessment is illegal. The AO made an assessment under section. 144/147 on 26.03.2001 determining income of ₹ 32.26; lakhs. .....

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assessment and not order passed consequent to reopening under section. 147. Hence, the grounds of appeal raised by the appellant are not relevant for the reassessment order which is a subject matter of this appeal. Grounds of appeal are not maintainable . The ld. counsel for the assessee stated that this being a legal issue can be raised at any time and CIT(A) should have adjudicated the same. Hence, he requested the Bench to adjudicate this issue now. On the other hand, the ld. CIT(D.R.) stated .....

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t order and he confirmed the additions vide his order dated 21.09.1993. The assessee filed appeal before the ITAT and ITAT vide its order in ITA No. 626/627 and 628 set aside the assessment order for the year under consideration, i.e. 1989-90 along with the orders for the assessment years 1988-89 and 1990-91. The Assessing Officer completed the reassessment under section 147/143(3)/254 of the Act vide his order dated 31.03.2005 for the year under consideration. The Assessing Officer repeated the .....

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isputed at any time and even in the second round of appeal passed on remand. This view of ours is supported by the decision of Hon ble Gujarat High Court in the case of P. V. Doshi Vs. CIT (1978) 113 ITR 22 (Guj.), which is directly on the issue that assessee can dispute the validity of reassessment proceedings even in the second round of appeal. Hon ble Gujarat High Court in the case of P. V. Doshi (supra) held as under: Therefore, if this settled position was borne in mind, the Tribunal's .....

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isdictional aspect whether the reassessment proceedings were legally initiated was not kept open. Even on the third question the Tribunal's view was erroneous that even though this point went to the root of the jurisdiction and was a pure question of law, merely because the point was initially raised and not pressed when the matter was taken up before the Appellate Assistant Commissioner, it could be waived and it could not be reagitated. Therefore, in view of the settled legal position our .....

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eep Chand Kothari (Supra) held as under: It is not in dispute that the jurisdiction of the Income-tax Officer was duly challenged by the assessee before the Income-tax Officer himself and also in the memoranda of appeals filed before the Appellate Assistant Commissioner. It is not disputed that the Appellate Assistant Commissioner did not touch on this point in his common order dated August 17, 1972, and decided the appeals on merits in favour of the assessee. As such, it would be deemed that th .....

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hus, the assessee was entitled to support the order of the Appellate Assistant Commissioner for not clubbing the said two incomes on the said ground of lack of jurisdiction. The assessee could submit his arguments and raise the said pleas only after the conclusion of the arguments of the learned representative for the Department as he was the respondent in all the appeals. It has been observed in Kiran Singh v. Chaman Paswan, AIR 1954 SC 340, as under: "It is a fundamental principle well es .....

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