TMI Blog2019 (8) TMI 459X X X X Extracts X X X X X X X X Extracts X X X X ..... e showcause notice that adequate enquiries were not carried out. The tribunal found that the assessing officer had conducted an enquiry regarding the addition of fixed assets. The tribunal referred to the notice issued under Section 142(1) of the Act and the reply of the assessee. The tribunal reasoned that the order passed by the assessing officer in such circumstances could neither be held to be erroneous nor prejudicial to the interest of the Revenue. In such regard, the tribunal referred to a judgment of the Allahabad High Court where it was observed that the Commissioner could exercise his jurisdiction under Section 263 of the Act only in cases where no enquiry is made by the assessing officer. Disallowance u/s 14A read with Rul ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , the tribunal found that there was a change in stand with regard to the notice and in the revision order, which was impermissible. In matters of the present kind where there is a specialized tribunal in place for dealing with matters pertaining to a particular subject, the scope of interference is limited in the present jurisdiction. Once it is seen that a plausible or reasonable view has been taken by the tribunal upon a fair discussion of the matter, this Court in exercise of the authority available in this jurisdiction would not supplant its view in place of the tribunal s unless the error is apparent and palpable. The tribunal has given adequate reasons, and relied on precedents, as to why the manner in which the jurisdiction exe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appeal before the Tribunal was maintainable. Certain matters had been directed by the Commissioner of Income Tax to be looked into afresh by the assessing officer. The assessee perceived that such matters had already been gone into by the assessing officer and did not require a re-look. The assessee was also entitled to carry an appeal from the order of the Commissioner and the Tribunal agreed with the assessee that the various matters that were sought to be opened up by the order of the Commissioner could not have been done. The first and second questions framed appear to be one and the same and they imply that the Tribunal should have allowed the fresh assessment or fact-finding enquiry to be completed by the assessing office ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er, the Commissioner, instead of considering the reply, recorded that the issue had not been verified by the assessing officer. The Tribunal set aside the decision of the Commissioner on the ground that the show-cause notice indicated a specific purpose but the matter was dealt with on another count after the receipt of the reply. The Tribunal relied on a view taken by a coordinate bench reported at 54 SOT 172 (Visuvius India Limited v. CIT) and a judgment of the Andhra Pradesh High Court reported at 211 ITR 336 (CIT v. G.K. Kabra). In both cases, it was held that if the object of the notice was one and the matter was treated for a different purpose in the ultimate order, that may not be the appropriate exercise of the juri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... isdiction under Section 263 of the Act on the ground that no enquiry in such regard had been conducted by the assessee. Apropos the third aspect pertaining to trade discount, the tribunal found that the Commissioner had issued the notice for addition of trade discount on the ground that the assessee s claim for trade discount was not in order. The tribunal also found that details of the trade discount had been furnished by the assessee to the assessing officer at the time of assessment under Section 143(3) of the Act and the details of such discount had been included in the paper-book filed before the tribunal. Further, the tribunal found that the Commissioner had changed his stand as indicated in the notice and at the time of passing the o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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