TaxTMI 
TaxTMI 
2017 (11) TMI 1081
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....rovided u/s. 149 of the Income Tax Act. 2. That the Ld. CIT(A) has exceeded his powers as provided u/s. 251(1)(a) of the Income Tax Act, 1961 by ordering for the fresh assessment to be made u/s. 147 of the Act. 3. The appellant craves to right to add, alter or change any of the grounds of appeal at the time of hearing. 2. The brief facts of the case are that assessment was completed vide order u/s. 144/148 of the I.T. Act, 1961 dated 29.12.2010 by the ITO, Ward 19(2), New Delhi, at an income of Rs. 6,40,830/- as against the returned income of Rs. 2,05,320/- after making additions amounting to a total of Rs. 4,35,506/-. Against the said assessment order, the assessee appealed before the Ld. CIT(A), who vide his impugned ....
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....nt year i.e. 31.3.2010. In support of his contention, he relied upon the following cases laws:- - Hon'ble Supreme Court of India decision dated 11.4.2002 passed in Civil Appeal No. 7742 of 1997 reported (2002) 122 Taxman 0426) in the case of K.M. Sharma vs. ITO. - Hon'ble Karnataka High Court at Bengaluru Judgement dated 14.8.2015 passed in ITA No. 751 of 2009 in the case of Mrs. Maina Shetty vs. DCIT - ITAT, 'C' Bench, Chennai decision in the case of M/s Emgeeyar Pictures P. Ltd. vs. DCIT passed in ITA No. 992/Mds./2015. 4. On the contrary, Ld. DR relied upon the order of the authorities below and stated that the conduct of the assessee was not above board as despite being a regular assessee of Ward-38(3), as ....
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....h information was given to the ITO, Ward-19(2) during the assessment proceedings before him which shows the conduct of the assessee as not being one of a person who appeared with clean hands. In view of the above, he requested that the appeal of the assessee may be dismissed. 5. I have heard both the parties and perused the records especially the orders of the revenue authorities. I find that an ex-parte assessment Order u/s 144/148 of the I.T. Act, 1961 for AY 2003-04 was passed by the Income Tax Officer, Ward 19(2) on 29/12/2010. However, the jurisdiction was with ITO ARD- 38(3) as the assessee is regular Income Tax Assessee, assessed with Ward 38(3). Against the aforesaid assessment order, the assessee appealed before the Ld. CIT(A), ....
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....he time the order which was the subject-matter of the appeal, reference or revision, as the case may be, was made by reason of any other provision limiting the time within which any action for assessment, reassessment or recomputation may be taken. 5.1 After perusing the above said provisions, I note that Sub-s (2) of S. 150 lays down an exception and, where such an exception exists, the provisions of sub-so (1) would not be applicable. Sub-s. (1) of S. 150 shall not apply where the notice for reassessment for an assessment year had become barred by limitation at the time when the order, which was the subject-matter of appeal, revision or reference, was passed. Generally, the time limits prescribed in S. 149 shall not apply where reasses....
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....isions is not to confer upon the A.O the jurisdiction to reopen an assessment which the act did not otherwise possess. It says that where the assessment proceedings would have been barred by time even at the point of time when the order which became subject matter of the appeal was passed, resort cannot be made to sub-sec (1) of sec 150. 5.2 I further note that as per following provisions of section 149(1) - No notice u/s 148 shall be issued for the relevant assessment year. a) If four years have elapsed from the end of the relevant assessment year, unless the case falls under clause (b) or clause (c) d) If four years, but not more than six years, have elapsed from the end of the relevant assessment year unless the inco....