TMI Blog2015 (11) TMI 1736X X X X Extracts X X X X X X X X Extracts X X X X ..... hout premium before amendment by the Finance Act, 2012 w.e.f. A.Y. 2013- 14 and hence the CIT by means of impugned order u/s 263 could not have directed the AO to do so, is unsustainable. In the present case is a glaring example of not making relevant enquiry, which amounts to `no enquiry’ and hence it becomes a case of non-application of mind by the AO. The very fact that no enquiry was conducted or no proper enquiry was conducted in the required circumstances, is sufficient in itself to invoke the provisions of section 263. - Decided against assessee. - ITA No.1436/Kol/2013, ITA No.1270/Kol/2013, ITA No.1273/Kol/2013, ITA No.322/Kol/2015 - - - Dated:- 3-11-2015 - SHRI R.S. SYAL, AM SHRI N.V. VASUDEVAN, JM For The Assessee : N ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d against the assessee in several orders passed by this bench in numerous cases including Subhlakshmi Vanijya Pvt. Ltd. vs. CIT (infra) . Under these circumstances, we refuse to grant adjournment and take up the appeals for disposal on merits ex parte qua the assessee. 3. Briefly stated the facts of all the cases in this batch are similar inasmuch as returns were filed by such companies with meagre income; intimations were issued u/s 143(1); thereafter notices u/s 148 were issued either at the instance of such companies divulging a paltry escapement of income or otherwise ; assessment orders were passed u/s 143(3) read with section 147 after making nominal additions and the AOs, during the course of such assessment proceedings, made s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er, by holding that :- i) the enquiry conducted by the AO in such cases can t be construed as a proper enquiry; ii) CIT u/s 263 can set aside the assessment order and direct the AO to conduct a thorough enquiry, notwithstanding the jurisdiction of the AO in making enquiries on the issues or matters as he considers fit in terms of section 142(1) and 143(2) of the Act, which is relevant only up to the completion of assessment ; iii) Inadequate inquiry conducted by the AO in the given circumstances is as good as no enquiry and as such, the CIT was empowered to revise the assessment order ; iv) The order of the CIT is not based on irrelevant considerations and further in the present circumstances, he was not obliged to positively in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ut, where the intention of the assessee is to defraud the Revenue by either filing returns, after amalgamation, in the old name or otherwise, then the order passed in the old name is valid. H. Order passed u/s 263 on a non-working day does not become invalid, when the proceedings involving the participation of the assessee were completed on an earlier working day. I. Order u/s 263 cannot be declared as a nullity for the notice having not been signed by the CIT, when opportunity of hearing was otherwise given by the CIT. J. Refusal by the Revenue to accept the written submissions of the assessee sent after the conclusion of hearing cannot render the order void ab initio . At any rate, it is an irregularity. K. Search pro ..... X X X X Extracts X X X X X X X X Extracts X X X X
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