2016 (3) TMI 283

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....e Tax Appellate Tribunal, Bangalore Bench "A"(the 'Tribunal' for short) for the assessment yeas 2001-02 to 2005-06. 2. Facts in brief are: - The assessee is engaged in the business of running a hotel. On 17.12.2004, a search was conducted by the departmental authorities under Section 132 of the Act. Proceedings under Section 153(A) of the Act were initiated by issuing the required notice, requesting the assessee to file a return of income for the relevant assessment years. In response, the assessee filed return of income declaring loss. Proceedings by order dated 31.07.2006, initiated under Section 142(2A) of the Act, appointing a special auditor came to be dropped as no opportunity was provided to the assessee. Subsequently, notice w....

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....t the time for furnishing the special audit report could not have been extended beyond 27.01.2007 being 180 days from 31.07.2006 being the date of the first direction and the order of assessment ought to have been made by 26.03.2007 and consequently the assessment order passed on 27.04.2007 is barred by limitation on the facts and circumstance of the case?. 2. Whether the tribunal is correct in law in holding that the Assessing Officer does not have the power to unilaterally withdraw the direction for audit under section 142(2A) of the Income Tax Act as the original direction was made with the approval of the commissioner of Income tax on the facts and circumstance of the case?. 3. Whether the Tribunal was correct in law i....

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.... Assessing Officer passed the orders on 27.04.2007 and the same was dispatched to the assessee. On our direction to produce the original records, the same are placed before us. We have noticed certain over writings in the order sheet as regards date of passing of the order by the Assessing Officer and moreover, a particular page of the order sheet is maintained on a rough sheet (in an unusual manner) different from other pages of the order sheet. Besides this flaw in the records, learned Counsel for the revenue is neither able to point out from the records that the Assessment Orders were dispatched on 27.04.2007 nor produced the dispatch register to establish that the orders are complete and effective i.e., it is issued, so as to be beyond ....