AI Drafter 
TaxTMI 
TaxTMI 
2014 (4) TMI 356
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..../2006, ITA Nos.886-889/2006 & ITA Nos.1114- 1115/2006. All these appeals pertain to different assessment years starting from 1999-2000 to 2002-03. Out of the 13 appeals before the Tribunal, 4 appeals each were filed by the assessees namely M/s. Baldwin Boys High School and M/s. Baldwin Girls High School and 5 appeals were filed by the Revenue namely ITA Nos.1111-1115/2006. The Tribunal allowed the appeals filed by the assessees in part and dismissed the appeals filed by the Revenue. Hence, the Revenue has filed the instant thirteen appeals. 2. The assessees are the Trust, which run educational institutions. For all the relevant assessment years they declared their income 'Nil', claiming exemption under Section 10(23c)(vi) of the Income T....
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....are bad in law?" 4. Learned counsel appearing for the parties are adidem that if the aforementioned substantial question of law is answered against the Revenue and in favour of the assessees then we need not address the other questions and hence, we have heard the learned counsel for the parties on this question and with their assistance gone through the orders passed by the Tribunal and the authorities below and so also the original records placed for our consideration. 5. Mr. Shankar, learned counsel appearing for the assessees, at the outset, invited our attention to the provisions contained in Section 148 of the Act and submitted that it was mandatory for the Assessing Officer under sub-Section (2) of Section 148 of the Act to rec....
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....self, which shows that the Assessing Officer had recorded the reasons even before issuing the notice. He submitted that the Assessing Officer struck off the typed date of the reasons since it was wrongly typed as 4-2-2004 instead of 30-01-2004. Therefore, he submitted that it cannot be inferred that the reasons were not recorded before issuing notice under Section 148 of the Act. He placed the original record before us for our perusal in support of his contention. 7. Section 148 of the Act provides for issue of notice where the income has escaped assessment. Sub- Section (2) of Section 148 of the Act provides that the Assessing Officer shall, before issuing any notice under this Section, record his reasons for doing so. In view of this p....
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....ing on the original reasons recorded under sub- Section (2) of Section 148 of the Act is not explained by the Assessing Officer. Neither in the order of the Assessing Officer nor in the order of the CIT(Appeals) an attempt was made to explain striking off the original date and writing the date 30-01-2004 by hand. It was possible for the Assessing Officer to place an affidavit of the Typist on record explaining the purported error committed by him while typing the reasons recorded by the Assessing Officer. On perusal of the original records, we are satisfied that the reasons were prepared on 4th February 2004 whereas the notice was sent on 30th January 2004. It is also pertinent to note that the contents of draft reasons and the original rea....
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....e paper book). The Tribunal considered the facts that the assumption of jurisdiction for reopening of assessment is based on a notice, which itself hinged firmly on the reasons recorded. The Tribunal in its decision dated 28-10-2005 drew its conclusion from the decision of the Rajasthan High Court in CIT v. SHIVRATHAN SONI (2005) 194 CTR (Raj) 126, wherein the court ruled that if the facts show that the reasons were not recorded before the issue of notice u/s.148 but afterwards, then the assessment is bad and has to be cancelled. The Department did not provide any material or document that the computer print out of the reasons recorded, though has taken on 4-2-04, but it was based on the note containing the reasons recorded on 30-1-04. In t....