9911796707
TMI Blog2015 (4) TMI 1302X X X X Extracts X X X X X X X X Extracts X X X X ..... rned CIT(A) further erred in law and on facts in deleting the addition of Rs. 34,77,952/-, which was made out of unexplained cash receipts. 3. On the facts and in the circumstances of the case, the Ld. CIT(A) ought to have upheld the order of the Assessing Officer. 4. It is, therefore, prayed that the order of the ld. CIT(A) may be set aside and that of the Assessing Officer be restored to the above extent. 3. At the outset, the Authorised Representative of the assessee submitted that he is supporting the order of CIT(A) under Rule 27 of the Income Tax Appellate Tribunal Rules, 1963 which provides that the respondent, though he may have not appealed, may support the order appealed against on any of the ground decided against him. He po ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed." 5. The Authorised Representative of the assessee further submitted that the assessee has raised objections to the issuance of notice u/s 148 of the Act vide letter dated 11.11.2009 which was received in the office of the Assessing officer on 16.11.2009. He has placed a copy of the said letter on record. He further submitted that the impugned order was passed without disposing off the objections of the assessee separately and without waiting for reasonable time before passing the impugned re-assessment order and therefore, the re-assessment order is liable to be quashed. The AR of the assessee relied upon the order of the Hon'ble Gujarat High Court in the case of General Motors India P. Ltd. v. DCIT, [2013] 354 ITR 0244 (Guj.). He furt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... disposing off the objections to re-assessment proceedings of the assessee in the order itself. Thus, these facts show that the objections raised by the assessee against the issuance of notice u/s 148 of the Act were not disposed off by the Assessing Officer by passing a speaking order thereon and allowing reasonable time to the assessee after communicating the fate of the objections before proceeding with the re-assessment. The Hon'ble Gujarat High Court in the case of General Motors India P. Ltd v. DCIT (supra) has held as under:- "From the aforesaid discussion, we are of the considered opinion that the writ petition under article 226 of the Constitution of India is maintainable where no order has been passed by the Assessing Officer de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Assessing Officer, therefore, the order on the objection to the notice under section 148 and the assessment order passed under the Act deserves to be quashed." 8. Therefore, respectfully following the above decision of the Hon'ble Jurisdictional High Court, we are of the considered view that the impugned order of re-assessment passed by the Assessing Officer without disposing off the objections raised by the assessee against the issuance of notice u/s 148 by a separate order is liable to be quashed. We order accordingly. Thus, this ground of appeal of the Revenue is dismissed. 9. As we have quashed the re-assessment order dated 20.11.2009, the grounds of appeal raised by the Revenue on the merits of the addition in this appeal have bec ..... X X X X Extracts X X X X X X X X Extracts X X X X
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