TMI Blog2022 (12) TMI 494X X X X Extracts X X X X X X X X Extracts X X X X ..... deserve to be set aside on grounds of jurisdiction, we are not going into the individual grounds with respect to merits of the case. Appeal of the Department is dismissed. - ITA No. 231/Ahd/2017 And C.O. No. 50/Ahd/2017 (In ITA No. 231/Ahd/2017) - - - Dated:- 9-12-2022 - Shri Waseem Ahmed, Accountant Member And Shri Siddhartha Nautiyal, Judicial Member For the Assessee : Shri S.N. Soparkar, Sr. A.R. And Shri Parin Shah, A.R. For the Revenue : Shri Atul Pandey, Sr. D.R. ORDER PER : SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER: - This is an appeal filed by the Revenue against the order of the ld. Commissioner of Income Tax (Appeals)-3, Ahmedabad, in Appeal no. CIT(A)-3/Cir.3(3)/349/15-16, in proceeding u/s. 144 r.w.s. 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed u/s 147 r w s 144 of the Act. Ld. CIT (A) ought to quashed the ex parte order passed by AO without jurisdiction. 2. Ld. CIT (A) further erred in law and on facts confirming validity of proceedings ignoring ratio of judgment relied upon by the appellant that order is bad in law void ab initio when AO makes addition on issues other than those narrated in reasons recorded for re opening the assessment. 3. Ld. CIT (A) erred in law and on facts in holding the reassessment proceedings as valid in absence of AO first dealing with objections to reassessment raised by the appellant through a speaking order. The appellant craves leave to add, amend, edit, delete, change or modify all or any of the ground before or at the time of h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ith other properties as mentioned in table given at page 3 of the assessment order, as income in the hands of the assessee, taxable @8% of the sale consideration. Accordingly, the primary argument of the counsel for the assessee is that no additions were made in the assessment order on the basis on which the assessment of the assessee was reopened. Accordingly, the assessment order is liable to be set aside on grounds of jurisdiction alone on the basis of direct judgement on the issue in the case of Mohmed Juned Dadani supra. 5. In response, DR submitted that though the additions have been made on different basis i.e. addition has not been made on the basis of difference between sale value of the property and Jantri value, however, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m part of reasons recorded by him. In the case of CIT v. Jet Airways (I) Ltd. [2010] 195 Taxman 117 (Bombay) , the Bombay High Court held that if after issuing notice under section 148, Ld. Assessing Officer accepts contention of assessee and holds that income, for which he had initially formed a reason to believe that it had escaped assessment, has, as a matter of fact, not escaped assessment, it is not open to him to independently assess some other income; if he intends to do so, a fresh notice under section 148 would be necessary, legality of which would be tested in event of a challenge by assessee. In the recent case of Aishwarya Rai Bachchan v. Pr. CIT [2022] 135 taxmann.com 335 (Mumbai - Trib.) , ITAT held that where AO recorded re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... able to tax u/s 50C of the IT Act as under valuation of the property. Therefore, I have reason to believe that income to the tune of at least Rs 3,75,422/- has escaped assessment. In view of this, the case is fit to re-open u/s 147 of the IT Act 1961 for A. Y. 2011- 12. Notice u/s 148 of the IT Act issued accordingly. Sd/- (N K GOEL) Assistant Commissioner of Income Tax, Circle-7, Ahmedabad. 6.2 However, in the assessment order, we note that the Ld. Assessing Officer has not made any additions and nor even discussed the issue on the basis of which the reassessment proceedings were initiated. Accordingly, in our view, the order passed by the AO u/s 147/148 of the Act is liable to be set aside on the grounds of ju ..... X X X X Extracts X X X X X X X X Extracts X X X X
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