2015 (12) TMI 756

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.... up together and are being disposed of by this consolidated order for the sake of convenience. 2. First, we take up the appeal filed by the Revenue, i.e. IT(ss)A No.660/Ahd/2010. The Revenue has raised the following grounds of appeal:- [1] On the facts and circumstance of the case and in law, the Ld.CIT(A) has erred in accepting the claim of the assessee that the notice u/s.143(2) was not validly served on the assessee ignoring the documentary evidence available on the record and the subsequent conduct of the assessee in making submissions before the AO. [2] On the facts and in the circumstances of the case, the learned CIT(A) ought to have upheld the order of the Assessing Officer. [3] It is, therefore, prayed that the order of....

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....as served on the assessee for the first time on 26/07/2001 which was beyond the prescribed time limit. The CIT(A) having considered the written submissions on the issue discussed above, granted relief to the assessee, whereby the CIT(A) held that the assessment order was illegal and void ab initio. 3. Before us, the matter has been opposed on behalf of the Revenue by the ld.DR who submitted that the CIT(A) was in set-aside proceedings was not justified in entertaining the legal issue while the matter was restored on merit only. Accordingly, the order of the CIT(A) be set aside and that of AO is be restored. On the other hand, the ld.AR for the assessee supported the order of the CIT(A). 4. After going through the rival submissions and....

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....ter XIV, the legislature would have or could have indicated that also. A reading of the provision would clearly indicate, if the AO, for any reason, repudiates the return filed by the assessee in response to notice under s. 158BC(a), the AO must necessarily issue notice under s. 143(2) within the time prescribed in the proviso to s. 143(2). Where the legislature intended to exclude certain provisions from the ambit of s. 158BC(b) it has done so specifically. Thus, when s. 158BC(b) specifically refers to s. 143(2), applicability of the proviso thereto cannot be excluded. The clarification given by CBDT in its Circular No. 717, dt. 14th Aug., 1995, has a binding effect on the Department, but not on the Court. This circular clarifies the requi....

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....Cross Objection No.290/Ahd/2010 (arising out of IT(ss)A No.660/Ahd/2010) filed by the Assessee, wherein following grounds have been taken:- [1] On the facts and in the circumstances of the case, as well as law on the subject, the learned CIT-Appeals-II, Surat has rightly held the assessment order dated 31/07/2001 as illegal and abinitio void in absence of service of statutory notice u/s.143(2) of the Act relying on the Hon'ble Supreme Court in the case of Hotel Blue Moon.  [2] On the facts and in the circumstances of the case, as well as law on the subject, the learned CIT(A)-II, Surat after having examined the records and discussed the case with the A.O. came to a conclusion that the statutory notice was served on the Assessee's....