TMI Blog2016 (10) TMI 1112X X X X Extracts X X X X X X X X Extracts X X X X ..... ection 254 of the Act, was passed by the Tribunal and received by the Commissioner of Income Tax. The Director of the appellant has filed an affidavit dated 19th September, 2006. In the affidavit, it is stated that consequent to the impugned order of the Tribunal dated 14th August, 2013, the Assessing Officer has not passed any order of reassessment. Time was granted on the last occasion to enable the Respondent to respond to the affidavit dated 19th September, 2006 of the Director of the Appellant-Company. The Respondent is unable to dispute the facts stated in the affidavit dated 19th September, 2016 filed by the Director of the Appellant-Company. The time to pass a order on the notice dated 28th March, 2008, even consequent to the imp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2008. The Appellant by letter dated 27th October, 2008 objected to the reasons recorded in support of notice dated 28th March, 2008. The Assessing Officer without disposing of the objections of the appellant, completed the Assessment on 14th December, 2009 under Section 143(3) read with Section 147 of the Act. The order dated 14th December, 2009 of the Assessing Officer made addition to the appellant's income on the basis of the reasons recorded for issuing of reopening notice dated 28th March, 2008. 6. Being aggrieved, the appellant carried the issue in appeal to the Commissioner of Income Tax (Appeals) [CIT(A)]. By an order dated 6th July, 2011, the CIT(A) dismissed the Appeal. Thus, confirming the order dated 14th December, 2009 o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sary harassment of the Assessee by reviving stale/old matters. 9. In fact, to ensure that reopening notices are disposed of, expeditiously the parliament itself has provided in Section 153(2) of the Act a period of limitation within which the Assessing Officer must pass an order on the notice of reopening i.e. within one year from the end of the financial year in which the notice was issued. In fact, Section 153 (2A) of the Act as in force at the relevant time itself provides that an order of fresh Assessment, consequent to the order of Tribunal under Section 254 of the Act, would have to be passed within one year from the end of the financial year in which the order under Section 254 of the Act, was passed by the Tribunal and received b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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