TMI Blog2020 (1) TMI 1565X X X X Extracts X X X X X X X X Extracts X X X X ..... ment year by jurisdictional Assessing Officer (Central Circle) who after making detailed enquiries and verification passed order u/s 153A and this relevant fact was not considered by the Hon'ble Bench , hence this Misc. Application filed - HELD THAT:- Tribunal has restored an ex-parte order passed by the ld. Commissioner of Income Tax, Kolkata-III, Kolkata u/s 263 of the Income Tax Act, 1961 d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 15 and hence the order passed u/s 263 of the Act by the Commissioner of Income Tax, Kolkata-III, Kolkata is bad in law, has to be rejected for the reason that, there is no mistake apparent on record in the impugned order of the Tribunal dated 01.10.2019. Whether adequate enquiries were conducted in the subsequent proceedings u/s 153A r.w.s. 143(3) of the Act or not, was not a subject matter before ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted 1st October 2019 (served on appellant on 28th October 2019) needs rectification on the following grounds: Ld ITAT at Para 6.1 of the order recorded the fact that subsequent to the 263 notice dated 01.02.2013, Search action u/s 132 carried against the assessee on 18.02.2013 and assessment records centralized on 13.08.2013 and subsequently order u/s 153A/143(3) for relevant assessment year 20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... te order passed by the ld. Commissioner of Income Tax, Kolkata-III, Kolkata u/s 263 of the Income Tax Act, 1961 dated 28.03.2013, on the grounds of violation of principles of natural justice to the file of the ld. CIT, Kolkata-III for fresh adjudication in accordance with law. The pleading of the ld. Counsel for the assessee that, such a restoration of the proceedings to the file of the Commission ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re conducted in the subsequent proceedings u/s 153A r.w.s. 143(3) of the Act or not, was not a subject matter before us. The Commissioner of Income Tax, Kolkata-III, Kolkata may consider these arguments before passing the order u/s 263 dated 28.03.2013. Hence this Miscellaneous Application is rejected as devoid of merit. 5. In the result, this Miscellaneous Application is dismissed. Kolkata, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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