TaxTMI 
TaxTMI 
2012 (9) TMI 428
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....) erred in law and the facts by declaring the assessment made by the Assessing Officer as null and void by observing that the notices u/s. 143(2) / 142(1) were not issued in the status of Artificial Juridicial Person without appreciating the fact that the proforma of notices u/s. 143(2)/ 142(1) are prescribed and there is no claim in these notices where the status of the assessee can be mentioned." 3. In the cross objections the assessees had contended that Ld. Commissioner of Income Tax (A) has failed to consider the specific and material grounds raised in the grounds of appeals challenging additions and estimate of total income made by the Assessing Officer. 4. It has further been claimed that assessment of different amount in these cas....
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....at its claim for assessment in the status of 'Local Authority' was not going to be accepted, the order of the assessment is held as bad in law. Reliance is placed on the following decisions of the Hon'ble Courts:- (a) AAC vs. Appaiah Naidu (Late) (B) (172) 84 ITR 258 (SC) (b) Karuna Rani Jain vs. C.I.T. (1989) 178 ITR 32 (P&H) (c) C.I.T. vs. Suresh Chandra Gupta (1988) 183 ITR 407 (Raj.). (d) Surendranath (N) vs. C.I.T. 91993) 203 ITR 419 (Ker.). It is further observed that even if the Assessing Officer was doubting the status of the appellant it was for him to initiate action u/s. 147 by recording the reasons in respect of the status of the appellant as that of "Artificial Juridical Person" and could have issued notice u/s. 148 of the....
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....lared in the return of income. Thus, the assessment farmed in the status of "Artificial Juridical Persons" without giving any notice or even an indication to the assessee that its claim for assessment in the status of 'Local Authority' was not going to be accepted, the order of the assessment is held as bad in law. 8.1 Ld. Commissioner of Income Tax (A) has further observed that even if the Assessing Officer was doubting the status of the assessee it was for him to initiate action u/s. 147 by recording the reasons in respect of the status of the assessee as that of 'Artificial Juridical Person' and could have issued notice u/s. 148 of the Act in the said status. Ld. Commissioner of Income Tax (A) further observed that however, Assessing O....
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.... Ld. Commissioner of Income Tax (A) by the assessee that proper opportunity of hearing was not granted to the assessee. 8.4 Upon careful consideration, in our considered opinion, on the facts and circumstances of the case, Ld. Commissioner of Income Tax (A) was not correct in holding that assessment is null and void. The defect in issuance of notice and assessment noted by the Ld. Commissioner of Income Tax (A) was not fatal so as to render the assessment null and void. It was curable defect. Further, there is cogency in the assessee's submission that Ld. Commissioner of Income Tax (A) cannot give any direction, as the same is beyond his appellate jurisdiction as per section 251(1). 8.5 In our considered opinion, upon careful consideratio....