TaxTMI 
TaxTMI 
2016 (11) TMI 376
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....ircumstances of the case and in law, the assessment order passed u/s 143(3)(ii) r.w.s. 147 of the I.T. Act is invalid and bad in law. 2. On the facts and in the circumstances of the case and in law, the learned C I T(A) erred in dismissing the appeal without giving full and proper opportunity of being heard in the matter. 3. On the facts and in the circumstances of the case and in law, the learned C I T (A) erred in dismissing the appeal without considering fully and properly the evidences submitted in terms of a paper book as well as the submissions made during the course of hearing proceedings. 4. On the facts and in the circumstances of the case and in law, the learned C I T (A) erred in not dealing with additional grounds of appeal raised during the course of hearing proceedings. 5. On the facts and in the circumstances of the case and in law, the learned C I T (A) erred in holding that the reopening of the assessment by the A.O. is valid. 6. On the facts and in the circumstances of the case and in law, the learned C.I.T (A) erred in upholding the disallowance of Rs. 2,13,52,044/- made u/s 40(a)(ia) of the Act. 7. On the facts and in the circumstances of the c....
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....hicles and the attached vehicles amounted to Rs. 15,66,57,479/- comprising of freight of Rs. 5,80,12,857/- from own vehicles and freight of Rs. 9,86,44,622/- from attached vehicles. It was also submitted that freight of Rs. 8,79,79,061/- paid to the attached vehicles was reduced from the freight received from the attached vehicles and net amount of Rs. 1,06,65,562/- was credited to the P&L a/c along with freight of Rs. 5,80,12,857/- from own vehicles. The assessee also furnished copies of TDS payment challans before the A.O. . The assessee was asked by the AO to furnish the details of freight paid and TDS thereon along with documentary evidences and on perusal of the details furnished by the assessee vide letter dated 02.12.2011, various discrepancies were noticed in respect of deduction of tax at source from the freight payments, the details of which are as under:- FREIGHT AND TDS DETAILS MISMATCH The assessee submitted that the provisions of chapter XVII-B of the Act were duly complied with and there was no discrepancy. It was submitted that in the case the payment or credit was less than Rs. 20,000/- or the parties submitted Form No. 15H, no TDS was deducted. From the peru....
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....ubmissions before the ld. CIT(A) is the same which has been recorded in the assessment order was the observation of learned CIT(A). The ld. CIT(A) further observed that the assessee could not produce before him any letter addressed to A.O. (before complying with the notice of re-opening) objecting to the extract of reason recorded, copy of which was provided to it. The assessee contended that on the material already considered by the A.O. during original assessment proceedings, re-opening has been done, however, in the original assessment made there was no application of mind since neither the material was called for by A.O. nor provided by the assessee and hence there is no question of application of mind was the observations of the learned CIT(A). It was observed by the learned CIT(A) that due opportunity has been given by the A.O. to the assessee but the assessee has failed to comply with the same. The ld. CIT (A) accordingly held that there is no merit in the contentions of the assessee and the reopening of the assessment by the A.O. was held as valid by the learned CIT(A) vide appellate orders dated 09-03-2012. On merits , the assessee contended before the ld CIT(A) that no TD....
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....elow on account of this mis-match of gross receipts as well as the amount as reflected as per the TDS certificate, while additions have been made on account of non-deduction of TDS under Chapter XVII-B of the Act. The decision of Hon'ble Bombay High Court in the case of CIT v. Jet Airways (I) Ltd., [2011] 331 ITR 236 (Bom) is clearly applicable to the instant case and the additions are not sustainable. The re-opening is not valid as no addition has been made by the authorities on account of the reasons on which the assessment was reopened u/s 147/148 of the Act. 8. The ld. D.R., on the other hand, relied upon the order of the ld. CIT(A). 9. We have considered the rival contentions and also perused the material available on record. We have observed that the assessee has duly filed the return of income u/s. 139 of the Act which was selected for scrutiny and assessment u/s 143(3) of the Act was duly completed on 24th December, 2007 accepting the returned income. The case was reopened u/s 147/148 of the Act on the ground that there was a mis-match in the gross receipts as declared in return of income filed with Revenue vis-à-vis gross receipts as reflected as per TDS certi....