TMI Blog2019 (8) TMI 1616X X X X Extracts X X X X X X X X Extracts X X X X ..... nal have concurrently come to a finding of fact that no reasons were recorded by the Assessing Officer prior to issuing the reopening notice dated 6 March, 2009. Nothing has been shown to us to suggest that the above finding of fact is perverse. Thus we see no reason to entertain this question as it does not give rise to any substantial question of law. Whether error in dates mentioned while f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... resh Kumar For Respondents: Shrihari Iyer JUDGMENT 1. This Appeal tinder section 260A of the Income-tax Act, 1961 (the 'Act'), challenges the order dated 9 December, 2015 passed by the Income Tax Appellate Tribunal, Mumbai ('Tribunal'). This Appeal relates to Assessment Year 2004-05. 2. Mr. Suresh Kumar, learned counsel for the Revenue urges the following two ques ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e recorded for reopening the assessment, thus the reopening notice was without jurisdiction. However the Assessing Officer did not accept the Respondent's contention and passed an order of assessment under section 143(3) r.w. section 148 of the Act. (b) In appeal, the Commissioner of Income Tax (Appeals) held that the reopening notice had been issued without having recorded the reasons whic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Tribunal on facts found from the entries made in the Assessment record produced, found an entry as regards issue of notice under section 148 dated 6 March, 2009. However no entries prior thereto i.e. 6 March, 2009 were produced before the Tribunal, so as to establish that the reasons were recorded prior to the issue of notice dated 6 March, 2009 u/s. 148 of the Act. Thus the Tribunal concluded ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ould have no application in the present facts as the condition precedent for issuing of the reopening notice namely, recording of reasons has not been satisfied by the Assessing Officer. In this case on facts it has been found that no reasons were recorded by the Assessing Officer in support of the reopening notice dated 6 March, 2009. Thus it is not a case of clerical error, but the substantial c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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