9911796707
TMI Blog2003 (4) TMI 88X X X X Extracts X X X X X X X X Extracts X X X X ..... ting affidavit from the respondents. Mr. Bhattacharjee points out that in the past another order Was passed by such Assistant Commissioner and against such order the petitioner preferred an appeal before the Commissioner of Income-tax (Appeals) and the said appellate authority by order dated August 31, 1999, set aside the order passed by the assessing authority. Mr. Bhattacharjee contends that after the assessment order was set aside by the appellate authority the said order attained finality and there was no scope of reassessment by the Assistant Commissioner. Bhattacharjee in this connection relies upon the provision contained in section 251 of the Income-tax Act and submits that the appellate authority has the power to confirm, reduce, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ubmissions and, I find that the additions were made without making available materials like reports, of the inspector and valuer on the basis of which conclusions were drawn. The claim of the assessee that most of the purchases were on the basis of sales tax permit issued by the commercial tax authority requires re-examination. It may also be seen as to how much of the purchases were effected by cheque. Regarding valuation the appellant should be provided with opportunities to produce such materials as they may consider necessary to rebut the observations of the Valuation Officer. By the Assessing Officer's own admission the issues will need considerable time to explore, investigate, enquire and to ascertain the actual position. In this vie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e assessment in toto. The assessing authority, therefore, acted without jurisdiction in reopening the assessment notwithstanding the fact that such right was not conferred upon him by the appellate authority. There is no dispute that the order of the appellate authority has not been impugned by the Department and as such the same has attained finality. I, thus, set aside the order impugned on the ground that the Assistant Commissioner acted without jurisdiction in reassessing the matter in the absence of any direction from the appellate authority. The writ application is, thus, allowed. In the facts and circumstances, there will be no order as to costs. All parties are to act on a xerox signed copy of this dictated order on the usual ..... X X X X Extracts X X X X X X X X Extracts X X X X
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