9911796707
TMI Blog2017 (4) TMI 1378X X X X Extracts X X X X X X X X Extracts X X X X ..... the common petitioner - assessee - Ahmedabad Urban Development Authority ("AUDA" for short), a statutory authority constituted under the provisions of the Gujarat Town Planning Act has prayed for an appropriate writ, order or direction to quash and set aside the impugned notice under Section 148 of the Income Tax Act by which the Assessing Officer has sought to reopen the assessment for the Assessment Years 2005-06 and 2006-07 alleging inter alia that the income chargeable to tax has escaped the assessment within the meaning of Section 148 of the Income Tax Act. [3.0] The facts leading to the present Special Civil Applications in nutshell are as under; [3.1] Petitioner - assessee was registered under Section 12AA of the Income Tax Act wit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Income Tax Act by filing detailed objections and contending inter alia that against the order passed by the Director of Income Tax (Exemption) cancelling the registration under Section 12AA(3) of the Income Tax Act, the petitioner - assessee had challenged the order before the learned tribunal, and therefore, it was requested to drop the reassessment proceedings. Thereafter, the learned tribunal passed an order in favour of the petitioner - assessee vide order dated 21/05/2010 quashing and setting aside the order of Director of Income Tax (Exemption) passed under Section 12AA(3) of the Income Tax Act. Despite the above, the Assessing Officer disposed of the objections raised by the petitioner - assessee vide communication dated 09/07/2010 a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Director of Income Tax (Exemption), Ahmedabad dated 15/02/2010 cancelling the registration under Section 12 AA(3) of the Income Tax Act on the basis of which the Assessing Officer has sought to reopen the assessment for the Assessment Years 2005-06 and 2006-07 has been set aside by the learned tribunal. The order passed by the learned tribunal quashing and setting aside the order passed by the Director of Income Tax (Exemption) dated 15/02/2010 cancelling the registration retrospectively has been confirmed by this Court vide order in Tax Appeal No.2323/2010. Under the circumstances, when the grounds on which the Assessing Officer has sought to reopen the assessment for the Assessment Years 2005-06 and 2006-07 itself do not exist as the sam ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
