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TMI Blog2018 (9) TMI 2070X X X X Extracts X X X X X X X X Extracts X X X X ..... gether and are being disposed of by this consolidated order for the sake of convenience. 3. The assessee in all the appeals is aggrieved by re-assessment order passed by the Assessing Officer and confirmed by CIT(A). However, in order to adjudicate the issue, reference is being made to the facts in ITA No.251/PUN/2016, relating to assessment year 2005-06. 4. The assessee in ITA No.251/PUN/2016, relating to assessment year 2005-06 has raised the following grounds of appeal:- 1. The Learned Taxing authorities bellow had erred in disallowing the agricultural income of Rs. 760583/- and making an addition as income from other sources. Considering the facts of the case and provisions of law, the agricultural income be allowed in full and the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent, then the order of re-assessment passed by Assessing Officer was beyond the ambit of reasons recorded and the same was not sustainable, in view of the ratio laid down by the Hon'ble Bombay High Court in CIT Vs. Jet Airways (I) Ltd. (2011) 331 ITR 236 (Bom). 7. The learned Departmental Representative for the Revenue on the other hand, has filed Paper Book and pointed out that there was online recording of reasons for reopening the assessment and further, there was online approval of the JCIT and hence, reopening was valid. 8. The learned Authorized Representative for the assessee in rejoinder, pointed out that order sheet entries for recording reasons for reopening the assessment were on 20.09.2011. However, as per screen shot of ITD s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n 151 of the Act has not recorded satisfaction but has only accorded his approval which was mechanical and the same cannot be upheld in view of series of decisions. He then made specific arguments for assessment years 2007-08 and 2008-09, wherein in the order sheet of reasons recorded on 16.09.2011 it is mentioned that notice under section 148 of the Act was served on the assessee on 17.09.2011 pointing out that reasons were recorded after the issue of notice under section 148 of the Act. He challenged the noting in order sheet and pointed out how the Assessing Officer could come to know that on 16.09.2011 that notice under section 148 of the Act would be served upon the assessee on 17.09.2011. 9. The learned Departmental Representative fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ue and no addition is made on that ground and the addition is made on other issues which did not find mention in the reasons recorded for reopening the assessment, then such order of re-assessment cannot be upheld. Applying the said principle to the facts of the present case being the decision of jurisdictional High Court, there is no merit in re-assessment order passed under section 148 of the Act. The other jurisdictional issue of online recording of reasons and online approval of JCIT in the absence of specific provisions under the Act provided for the same, cannot be upheld since in the relevant assessment years, no such amendment was made to the Income-tax Act. Without going into allegation of recording of reasons on a date before the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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