TaxTMI 
TaxTMI 
2009 (12) TMI 998
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....ion, the petitioner-assessee has challenged the notice dated 28-3-2009 issued under section 148 of the Income-tax Act for the assessment year 2006-07. 2. Sri J.N. Mathur, learned counsel for the petitioner submits that the petitioner is engaged in manufacturing of Flexi Circuit Boards, which are used by the automobile industry. The assessee has constructed a factory building at Sarojini Nagar, In....
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....ted by the CIT(A). He further submits that the addition made on the DVO's report is not valid as per the ratio laid down in the following cases :- CIT v. Suresh Kumar [2005] 275 ITR 253 (Punj. & Har.) where it was held :- "That a reading of the reassessment order passed by the Assessing Officer showed that he had issued show-cause notice to the assessee under section 147 of the Act solely ....
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....the notice under section 148 of the Act which is not valid in the eye of law. So, he made a request that the impugned notice may kindly be quashed. 6. On the other hand, Sri D.D. Chopra, learned counsel for the department has justified the impugned notice. He submits that the Assessing Officer is not an expert, so he referred the matter to the DVO under section 142A. He submits that in the earlie....
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....previous assessment year, the Assessing Officer has made the addition in the earlier assessment year but the same were deleted by the CIT(A). However, during the assessment year under consideration, impugned notice for re-opening the assessment was issued along with the reasons which are solely based on the DVO's report. 9. It may be mentioned that as per the ratio laid down in the case of CIT v.....