TMI Blog2022 (11) TMI 846X X X X Extracts X X X X X X X X Extracts X X X X ..... DER ] - Decided in favour of assessee. - ITA No. 29/Rjt/2019 - - - Dated:- 16-11-2022 - Shri Waseem Ahmed, Accountant Member And Shri T.R Senthil Kumar, Judicial Member For the Assessee : Shri Mehul Ranpura, A.R For the Revenue : Shri B.D Gupta, CIT. D.R ORDER PER WASEEM AHMED, ACCOUNTANT MEMBER: The captioned appeal has been filed at the instance of the Assessee against the order of the Learned Commissioner of Income Tax(Appeals), Jamnagar, dated 10/08/2016 arising in the matter of assessment order passed under s.143(3) r.w.s 147 of the Income Tax Act, 1961 (here-in-after referred to as the Act ) relevant to the Assessment Year 2011-12. 2. The assessee has raised the following grounds of appeal: 1.0 Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sessed at Rs. 1,32,020/- vide assessment order under section 143(3) of the Act dated 27-02- 2014. 5. Subsequently, the assessment was reopened vide notice under section 148 of the Act dated 22-03-2016 for the reason that the partners remuneration to the extent of Rs. 2,07,132/- was wrongly allowed. Finally, the AO framed the assessment under section 147 r.w.s. 143(3) of the Act vide order dated 10-07-2016 and disallowed the excess claim of partners remuneration for Rs. 2,07,132/- only. 6. The aggrieved assessee preferred an appeal before the learned CIT(A). 7. The assessee before the learned CIT(A) submitted that all the details with regard to the computation of partners remuneration were provided or available with the AO at the ti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d to be tenable. The AO reopened the case of the appellant on the ground that the appellant had claimed excess remuneration of Rs.2,07,132/- and the same was allowed. The AO in the assessment order u/s.143(3) r.w.s 147 of the Act has mentioned that the copy of partnership deed furnished by the appellant during the course of assessment proceedings u/s.143(3) and now is written document duly written on non judicial stamp paper of Rs.1000/- and such deed can be modified/rectified only through written deed on non judicial stamp paper. As per the AO no such document of the effect of modification/rectification In the partnership deed has been submitted by the appellant during the course of assessment proceeding u/s.143(3) of the Act. As per the A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... escaped assessment. In view of these facts, it is held that the AO has validly reopened the case of the appellant u/s.147 of the Act. Thus the first ground of appeal of the appellant is dismissed. 9. Being aggrieved by the order of the learned CIT(A) the assessee is in appeal before us. 10. The learned AR before us filed a paper book running from paged 1 to 136 and contended that the proceedings initiated under section 147 of the Act are liable to be quashed as the same was based on same set of document which amounts to the change of opinion. 11. On the other hand, the learned DR vehemently supported the order of the authorities below. 12. We have heard the rival contentions of both the parties and perused the materials availa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arnataka High Court, wherein it was held as under: 11. It is pertinent to mention that no material was gathered in the survey proceeding to suggest that expenditure incurred towards sales commission is not an allowable expenditure and disallowance made in respect of the expenditure for the subsequent Assessment Year 2006-07 cannot be a ground for reopening the assessment. The tribunal has therefore, rightly recorded the findings of fact that there is no tangible material on the basis of which assessment for Assessment Year 2005-06 was reopened and the assessment of the subsequent Assessment Year is based on the inferences drawn from certain facts which cannot be construed as tangible material. The reasons mentioned in the notice for rea ..... X X X X Extracts X X X X X X X X Extracts X X X X
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