TMI Blog2018 (4) TMI 1418X X X X Extracts X X X X X X X X Extracts X X X X ..... uashed and the consequent assessment order made u/s 147 r.w.s. 143 (3) is annulled and the appeal of the assessee is allowed. - I.T.A. No. 132/Vizag/2016 - - - Dated:- 28-2-2018 - Shri V. Durga Rao, Judicial Member And Shri D. S. Sunder Singh, Accountant Member Appellant by : Shri C. Kameswara Rao, AR Respondent by : Shri P. S. Murthy, DR ORDER Per D. S. Sunder Singh, Accountant Member This appeal filed by the assessee is directed against order of the Commissioner of Income-Tax (Appeals)-I {CIT(A)}, Visakhapatnam vide ITA No.265/2011-12/DC,C-3(1),Vsp/2015-16 dated 16.2.2016 for the assessment year 2007-08. 2. The assessee filed return of income in this case for the assessment year 2007-08 declaring total income o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ee has purchased said residential house in two parts from two persons father and daughter. 3. The Learned Commissioner of Income Tax (Appeals) has misdirected himself on the Assessing Officers remand report, which is based on Inspectors report, which the Assessing officer considered it as internal correspondence. 4. The Learned Commissioner of Income Tax (Appeals) has failed to appreciate the law involved in not supplying the reasons recorded by the A.O for issuing notice U/s.148 in spite of the specific request of the assessee. The Learned Commissioner of Income Tax (Appeals) has equated discussing the reasons with the Authorised Representative, during the course of assessment proceedings with that of supplying the reasons reco ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ening were discussed with the Ld. A.R., thus there is no requirement of supply of reasons separately, since the reasons for reopening of the assessment was made known to the assessee and argued that there is no infirmity in the order of the assessing officer in reopening of assessment and accordingly requested to uphold the order of the A.O. and dismiss the appeal of the assessee. 5. We have heard both the parties, perused the materials available on record and gone through the orders of the authorities below. In this case, the A.O. has reopened the assessment by issue of notice u/s 148 of the Act. During the reassessment proceedings, the assessee has replied to the notice issued u/s 148 of the Act and requested for supply of the reasons ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o the relevant assessment year, in the prescribed form and verified in the prescribed manner and setting forth such other particulars as may be prescribed; and the provisions of this Act shall, so far as may be, apply accordingly as if such return were a return required to be furnished under section 139: [GKN Driveshafts (India) Limited Vs. ITO and Others that in a case- (a) where a return has been furnished during the period commencing on the 1st day of October, 1991 and e3nding on 30th day of September, 2005 in response to a notice served under this section, and (b) subsequently a notice has been served under sub-section (2) of section 143 after the expiry of twelve months specified in the proviso to sub=- section (2) of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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