TMI Blog2018 (9) TMI 2022X X X X Extracts X X X X X X X X Extracts X X X X ..... (2) TMI 1471 - GUJARAT HIGH COURT] we hold that the entire reasoning recorded by the AO for initiation of reassessment proceedings and issuance of notice u/s. 148 of the Act was on the wrong premise that the assessee had never filed the return and in fact, it was filed. Therefore, we are inclined to hold that the initiation of reassessment proceedings u/s. 147 of the Act and notice u/s. 148 of the Act and all subsequent proceedings and orders have been issued, conducted and passed without having valid jurisdiction therefore, the same are bad in law and hence, we quash the same. - Decided in favour of assessee. - ITA No. 1863/Ahd/2016/SRT - - - Dated:- 26-9-2018 - Shri C.M. Garg, Judicial Member And Shri O.P. Meena, Accountant Member ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ointed out that the assessee was having PAN number and he filed return of income for AY 2007-08 on 27.03.2008 copy of which has been placed at page 32 of the assessee s paper book. The ld. AR submitted that as per decision of Hon'ble Gujarat High Court dated 19.02.2018 in SCA No.16726/2017 in the case of Sunrise Education Trust vs. ITO, wherein it was held that when the AO in the reasons recorded, proceeded on the erroneous footing that the assessee has not filed return at all and when it is not in dispute that the assessee did file return of income for the year under consideration which was duly acknowledged by the Dept. then, it has to be held that the entire reasoning thus proceeded on the wrong premise that the assessee had never fi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on the wrong premise that the assessee had never filed the return and in fact, it was filed. Therefore, we are inclined to hold that the initiation of reassessment proceedings u/s. 147 of the Act and notice u/s. 148 of the Act and all subsequent proceedings and orders have been issued, conducted and passed without having valid jurisdiction therefore, the same are bad in law and hence, we quash the same. Accordingly, legal grounds No.1 2 of the assessee are allowed and notice u/s. 148 of the Act and entire proceedings and orders in pursuant thereto, including impugned reassessment and first appellate order are quashed. 6. Since, we have quashed initiation of reassessment proceedings, notice and all subsequent proceedings and orders ther ..... X X X X Extracts X X X X X X X X Extracts X X X X
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