TMI Blog2019 (11) TMI 1674X X X X Extracts X X X X X X X X Extracts X X X X ..... . Heritage Project [ 2017 (12) TMI 986 - ITAT AMRITSAR] is applicable directly to the facts of the present case. We are of the opinion that the Assessing Officer assumed jurisdiction u/s 154 of the Act is validly. - ITA No. 2005, 2006, 2007/PUN/2017 - - - Dated:- 4-11-2019 - SHRI D. KARUNAKARA RAO AND SHRI S. S. VISWANETHRA RAVI, JJ. Appellant by : Shri Piyush Bafna Respondent by : Shri Pankaj Garg ORDER D. KARUNAKARA RAO, J. There are three appeals under consideration involving two different assessees namely (i) Rishikesh Balbhim Pathare and (ii) M/s. Akshar Udyog. Referring to the grounds raised by the assessee in all the three appeals for the assessment years 2011-12 and 2012-13, ld. Counsel for the asse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... interest u/s 234A in the assessment order itself, AO is not permitted to issue notice u/s 154 to substitute subsequently said satisfaction. Admittedly, Section 234A is mandatory provision as per the decision of the Hon ble Supreme Court in the case of Anjum Ghaswala 252 ITR 1, if the assessment order is silent with regard to the payment of interest then without challenging the assessment order the revenue cannot, while issuing notice of demand, claim interest under the aforesaid sections. 1.4 It is submitted that The Assessing Officer virtually acts like a judicial officer. If he passes a wrong order not to levy the interest then the revenue must challenge the said order and get the same set aside and an order must be passed directin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sed in original return or making modification in the income declared in the original return of income. In other words, the return has to be actually filed. 3.1.2. Secondly without actually filing the return of income as mention in above (i) and where the return of income is originally filed u/s 139 the assessee can reply to the notice u/s 148 stating that the original return filed u/s 139 be considered as filed in response to notice issued u/s 148. 3.2. It will be appreciated that even such writing of letter by assessee requesting to treat return originally filed as filed in response to notice issued u/s 148 is legally accepted as if assessee has actually filed return in response to notice issued u/s 148 although no return has a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... annot be the ground to hold that the said original return is non-est. 3.6. Attention is also drawn to the assessment order particularly to the computation portion and it will be seen that while assessing the total income declared in the original return is considered as basis or foundation for making further addition thereon. In other words, had the original return be treated as non-est there was no reason for the Assessing Officer to add up the income declared in the said return of income as the entire assessment was open for verification examination as is the case where de novo assessment is made. 3.7. Thus, when original return filed within due date u/s 139(1), it is submitted that interest u/s 234A cannot be charged despite th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... charge any interest u/s 234A of the Act later on he passed an order u/s 154 on 10.05.2013 and created an additional demand of ₹ 2,14,9,438/- being interest for six months which the assessee was liable to be charged u/s 234A of the Act. The Ld. CIT(A) has deleted the demand for interest by following the decision of Hon'ble Supreme Court in the case of CIT Vs. Ranchi Club Ltd. in 247 ITR 0209. The Hon'ble Supreme Court order in the case of Ranchi Club Ltd. has dismissed the appeal of revenue against the Patna High Court. The conclusion of Hon'ble Supreme Court in the case of CIT Vs. Ranchi Club Ltd. is that in the absence of any specific mention of the Assessment Year: 2009-10 Assessing Officer in the assessment order ..... X X X X Extracts X X X X X X X X Extracts X X X X
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