2016 (12) TMI 1632

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.... the assessment years 2006-07, 2007-08, 2008-09 and 2010-11. Since, the issues raised in all these appeals are inter-connected / identical, therefore, for the sake of convenience, they are clubbed, heard combinedly and disposed off in this consolidated order. Appeal wise adjudication is given in the following paras of this order. 2. In all the four appeals, assessee raised identical grounds and the additional ground, legal one, which is common and relates the issue of notice u/s 143(2) reads as under:-  "1.5. On the facts and in the circumstances of the case, the order passed by the Learned Additional Director of Income Tax (International Taxation)-3 (learned AO) is bad in law and is liable to be quashed, as the statutory n....

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....ter considering the submissions of the assessee, CIT (A) upheld the AO‟s decision vide para 8 of his order dated 28.02.2014. Again aggrieved with the said decision of the CIT (A), assessee is in appeal before the Tribunal by raising the above extracted grounds and additional ground. 6. During the proceedings before us, at the very outset, Shri Dhanesh Bafna, Ld Counsel for the assessee briefly narrated the above facts of the case and brought our attention to the additional ground, commonly raised in all the four appeals, ie Ground no.1.5 in appeal ITA No.5276/M/2014 and Ground no.3 in rest of the three appeals, and submitted that in all the four assessments, the Assessing Officer completed the re-assessment u/s 147 read with 143(3)....

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....ie (i) Rajib Saikia vs. ACIT [2015] 154 ITD 405 (Guwahati Trib) (ii) ACIT vs. Ashed Properties & Investments (P.) Ltd (2015) 62 Taxmann.com 340 (Bangalore Trib). 8. On the other hand, Ld DR for the Revenue brought our attention to the facts of the case and submitted that the assessee cooperated the re-assessment proceedings and the assessee was aware of the events relating to the re-assessment proceedings for the AYs under consideration. When comes to the issue of notice u/s 143(2) r.w.s 148 of the Act, Ld DR for the Revenue relied on the contents of paras 4 and 45 of the letter of the AO dated 17.10.2016, which read as under:- "4. It was also requested by Authorized Representative of the assessee M/s. S.R. Batliboi & Co to trea....