2006 (8) TMI 270

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....ted, the relevant facts are that the assessee is a medical practitioner and is a renowned child specialist. He was in Government service till October, 1991. After leaving Government service, he started his private medical practice and also runs a nursing home in Sriganganagar. The assessee filed his return of income for asst. yr. 1994-95 on 2nd April, 1996 by declaring income of Rs. 46,530. This return should have been filed by the assessee on or before 31st Aug., 1994. Therefore, the return was not accepted by the AO. In this case of this assessee following tax evasion petitions were received: (a) TEP dt. 6th April, 1999 was forwarded by Jt. CIT vide letter No. 2228 dt. 2nd Nov., 1999; (b) TEP dt. 2nd June, 1997 was forwarded by Jt. ....

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....s by the assessee is that the AO did not supply the copies of reasons, which were recorded to initiate proceedings under s. 147/148 of the Act. Since this issue goes to very root of the matter, therefore, we decided to hear the parties on this issue before entering on to other grounds. 7. After hearing the rival submissions,. it is established on record that the assessee demanded copies of reasons recorded for initiation of reassessment proceedings but the same were not supplied to the assessee, at all. Later on, during proceedings before the learned CIT(A) such copies were given to the assessee. This fact is very much evident from the records and has been fairly conceded by the learned Departmental Representative. The copies of reasons,....

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....eals may be set aside to the file of the AO for passing the appropriate assessment orders. 10. Now, it is clearly established on record that the AO did not supply copies of reasons recorded for reassessment in all these assessment years and proceeded with framing the orders. Therefore, no question arose of deciding the objections which could be raised by the assessee against the reasons before passing the final orders. The Hon'ble apex Court in the above decision has fairly laid down the law with regard to supply of reasons when these are so desired by the assessee. The AO has utterly failed to supply the copies of reasons despite various requests made in writing. Since the AO is required to first dispose the objections against the reaso....