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TMI Blog2017 (3) TMI 1847X X X X Extracts X X X X X X X X Extracts X X X X ..... , 1961 ["Act" in short]. (ii) The ld. CIT(A) has erred in sustaining the notional rental income determined by the Assessing Officer. 2. The appeal of the assessee is found to have been filed late by ninety four days before the Tribunal. The assessee filed petition for condonation of delay in filing the appeal in support of an affidavit. By referring to the affidavit and the petition, the ld. Counsel for the assessee has submitted that the assessee has been employed at Mumbai and commuting to Chennai frequently to visit his parents and relatives. The appellate order received by him on 03.05.2016 was misplaced and finally got found in Chennai on 01.10.2016. Thereafter, the appeal papers were got ready and filed the appeal before the Tribun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has estimated the annual letting value at Rs..1,20,000/- and brought a sum of Rs..84,000/- as income from house property. The Assessing Officer further reworked the deduction allowable under section 10(13A) and restricted the deduction at Rs..30,000/- and accordingly, determined the total income of the assessee at Rs..67,17,630/-. 4. The assessee carried the matter in appeal before the ld. CIT(A). After considering the submissions of the assessee, the ld. CIT(A) dismissed the appeal filed by the assessee. 5. On being aggrieved, the assessee is in appeal before the Tribunal and firstly challenged reopening of assessment under section 148 of the Act. It was the submission of the assessee that the assessee has furnished full and true p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sp;or communicate it to the assessee. The Assessing Officer was required to, first decide the objection of the assessee filed under section 148 and served copy of the order on assessee. And after giving some reasonable time to the assessee for challenging his order, the Assessing Officer may pass the reassessment order. It was open to him to pass an assessment order. This was not done by the Assessing Officer. It was not open to the Assessing Officer to decide the objection to notice under section 148 of the Act by a composite assessment order as held by the Hon'ble Gujarat High Court in the case of General Motors India (P.) Ltd. v. DCIT [2012] 25 taxmann.com 364. 6.1 As per original assessment order under section 143(3) of the Act da ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nal assessment shows that there is no default on the part of the assessee. Obviously, the assessee is not expected to advise the Assessing Officer as to the course of action he has take in the assessment. The Assessing Officer calls for the details and explanations from the assessee. The assessee is expected to give the details and the explanation called for. The Assessing Officer has to consider the explanation and then make the assessment. Just because he has not discussed anything whether the assessee has stayed in rental property in Mumbai from 01.04.2007 to 14.09.2007 and thereafter, he moved to his own property situated at Mumbai thereby treating as the assessee stayed in his own property only during the course of original assessment ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Assessing Officer is bad in law. Therefore, we are of the considered upon that the reopening done in the present case is only on a change of opinion. 6.2 Admittedly, in this case, the return filed by the assessee was processed under section 143(1) of the Act on 29.03.2010. Subsequently, the case of the assessee was selected for scrutiny and assessment was completed under section 143(3) of the Act on 20.12.2010. Thereafter, the assessment passed under section 143(3) of the Act was reopened by issue of notice under section 148 of the Act. It is a fact that there was any search or survey in assessee's case and the Department found any tangible material to form a opinion as there was escapement of income and the assessment was reopened u ..... X X X X Extracts X X X X X X X X Extracts X X X X
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