TaxTMI 
TaxTMI 
2016 (10) TMI 837
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....ons of recording for reopening the assessment has not been furnished to the appellant even on written demand till the completion of the assessment is bad at law. 2. That in facts and circumstances of the case, CIT(A) has failed to appreciate that the provisions of section 292BB is not retrospective but applicable from A.Y. 2008 - 09 as per ITAT, Delhi Special Bench Judgment in the case of Kuber Tobacco Products. 3. That in facts and circumstances of the case, framing of the assessment by the ITO without furnishing the reasons for reopening the assessment is not sustainable in law when the appellant has duly asked to furnish the reasons, ignoring the same is arbitrary and illegal. 4. That in facts and circumstances of the case, the ....
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....ith his brother during the F.Y.2004-05 and the building was given on lease to Moksh Anand Asharamt (MAA Society) @Rs. 2,000/- per annum. AO observed that on perusal of ITR of the assessee for A.Y.2005-06 shows that the assessee did not declared any investment in construction of building, than the proceedings uls 147 of the I.T.Act have been initiated with the prior approval of joint commissioner of Income Tax, Hardwar Range, Hardwar, and notice u/s 148 dated 19.03.2012 was issued and served upon the assessee. The incumbency has changed and notice uls 142(1) along with a letter dated 14.08.2012 issued to the assessee which was duly served to the assessee on 17.08.2012. Assessee filed written reply dated 27.08.2012, submitted that the retu....
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.... document and reason for opening of the case u/s. 148 be supplied. He stated that ITO concerned continued with the assessment proceedings without supply any record for reopening the case and / or reason for reopening the case. He stated that since the AO had not complied with the mandatory provisions, therefore, assessment order passed u/s. 147/143(3) dated 20.3.2013 was void abinitio as laid down by the Hon'ble Court of India and the Tribunal. This point was also specifically raised before the CIT(A) and the Ld. CIT(A) vide para no. 20 of his impugned order categorically admits that AO has not supplied the copy of the reasons recorded to the assessee. Ld. Counsel for the assessee stated that nonsupply of copy of reasons recorded is contrar....
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....Income Tax Officer, Ward-1, Rishikesh. Subject: Letter Aayakar Adhikari/Ward 1/RSK/148/2012-13/14.08.2012 Dear Sir, In reference to the letter regarding Income Tax return dated 16.03.2006 for the assessment year 2005-06 receipts no. 8337 Income Tax ward-1 Rishikesh was deposited and the xerox copy is enclosed herewith wherein Income of Rs. 1,34,120/- is declared the same may be treated in reply to notice u/s. 148. It is also requested the assessment of the tax payer which has been opened, the copy of record & document be supplied and reason for open of the case u/ s 148. Please reply the same. Sd/- Amit Jain PAN No. ADRPJ3989P" 8.2 For the sake of clarity, we are further reproducing the relevant portion of para....
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....r thereon, which the AO has not done. I also note that even as per the rules of natural justice, the assessee is entitled to know the reasons on the basis of which the AO has formed an opinion that income assessable to tax has escaped assessment. The furnishing of reasons to the assessee is to enable/facilitate it to present its defence and objections to the initiation of proceedings under section 147/148 of the Act. Therefore, I am of the considered opinion that there was no justifiable reasons for the AO to deprive the assessee of the recorded reasons by him for initiating proceedings under section 147/148 of the Act. Therefore, in my considered opinion, the reopening in question is not sustainable in the eyes of law, hence, the same is q....