1999 (10) TMI 18

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....f the Income-tax Act, 1961, referred the following question for the opinion of this court : "Whether, in the course of making reassessment after having validly initiated reassessment proceedings under section 147(a) of the Income-tax Act, 1961, in respect of certain items of escaped income, the Income-tax Officer can also add/disallow in computing the total income of the assessee certain other ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....disallowing various amounts which, according to him, should not have been allowed by the Income-tax Officer making the original assessment. It is not the case of the Income-tax Officer that such allowances were made on account of non-disclosure of any facts by the assessee. The disallowances were made by the subsequent officer only because he was of a different opinion." The Tribunal held that ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....the Income-tax Officer cannot make an order of reassessment inconsistent with the original order of assessment in respect of matters which are not the subject-matter of proceedings under section 147 and a matter not agitated in the concluded original assessment proceedings cannot be permitted to be agitated in such reassessment proceedings unless relatable to the item sought to be taxed as escaped....