TMI Blog2022 (5) TMI 1325X X X X Extracts X X X X X X X X Extracts X X X X ..... certain mistake in the TDS certificate due to wrong inclusion of reimbursement of service tax. There was TDS deduction taken on a gross amount including service tax which was included in the TDS certificate. All those reconciliations were filed before the AO during the course of the original assessment proceedings which has been accepted by the Assessing Officer. Same thing was further explained post completion of assessment in response to notice under Section 154 of the Act as incorporated supra. Now again in the garb of escapement of income, a notice under Section 148 of the Act was issued mainly to review the same thing, which was already explained before the AO and have also been accepted. Thus, clearly there was no failure on the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ated by the proviso to Section 147 of the Act. 3. That without prejudice to the grounds of appeal no. 1 2 above, CIT(A) erred in holding that the impugned assessment order was valid even though the AO had failed to pass an order on the appellant s submissions dated 09.04.2013 objecting to the issuance of notice dated 26.03.2013 u/s 148 of the Act. 4. That without prejudice to the grounds of appeal no. 1, 2 3 above, CIT (A) that on the facts and in the circumstances of the case, CIT (A) erred in upholding the action of the AO in making an addition of Rs. 13,07,560/- to the income computed at Rs. 38,23,565/- in the original assessment order dated 18.12.2008 framed u/s 143(3) of the Act. 3. The facts in brief are that the assess ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of re-opening under Section 148 of the Act, relying upon the decision of Consolidated Photo Finvest Limited 281 ITR 394 (Del). On merits the finding and observations are as under:- 6. Ground No. 2 this ground is taken by the appellant as without prejudice the grounds of appeal no. 1.1 to 1.4 above. By these grounds the appellant is contesting the addition of Rs.13,07,560/-. The AO has added the difference between the gross amount of income as shown in 26AS and as per the books of account. The Ld. AR reiterated the same fact in the appeal also. The details submitted in the appellate proceeding was sent to AO for remand report. In response to the same AO submitted the report vide letter dated 12.04.2018. I have gone through the finding o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t was the failure on part of the assessee to disclose fully and truly all material facts necessary for assessment, because no new tangible material had come on record after the completion of the assessment. She further submitted that, this precise issue was raised by the Assessing Officer during the course of the original assessment proceedings, which is evident from reply filed before the Assessing Officer, copy of which has been placed before us on the paper book wherein the assessee had filed TDS receipt and TDS certificate and from page No. 14 the assessee had filed the re-conciliation also, which was as under:- VATIKA CONSTRUCTION PVT. LTD. Assessment Year 2006-07 Reconciliation of TDS with contract receipts : ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r Section 154 of the Act presumably on this point only on 21.01.2013, wherein he has again raised this issue as the gross contract receipts of the assessee as appearing in Form 26AS which was at Rs.10,38,85,610/- as against Rs.10,25,78,041/- shown in the accounts of the assessee. Thus, it was mentioned in the notice, there was an understatement of Rs.13,07,560/-. Again in response to the said show-cause notice assessee had filed a detailed reply before the Assessing Officer and also filed reconciliation statement vide letter dated 18.02.2013. Thereafter no action was taken by the Assessing Officer. 8. Ld. Counsel further submitted that, now on the same point again, the assessment has been sought to be re-opened by issuance of a notice un ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s escaped assessment. As noted above, during the course of assessment proceedings, the assessee had filed the duly explained the difference in response to the query raised by the Assessing Officer on same point and assessee had filed the reconciliation statement based and TDS certificate and also the contract receipt shown in the books of accounts. It was demonstrated that there was certain mistake in the TDS certificate due to wrong inclusion of reimbursement of service tax. There was TDS deduction taken on a gross amount including service tax which was included in the TDS certificate. All those reconciliations were filed before the Assessing Officer during the course of the original assessment proceedings which has been accepted by the As ..... X X X X Extracts X X X X X X X X Extracts X X X X
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