2018 (12) TMI 1496

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....adevan, JCIT ORDER Both the appeals of the assessee are directed against the respective orders of the Commissioner of Income Tax (Appeals)-4, Chennai, dated 29.09.2017 and pertain to assessment years 2010- 11 and 2011-12. Since common issue arises for consideration in these appeals, I heard both the appeals together and disposing of the same by this common order. 2. The first issue arises....

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....aining to the income which escaped assessment, the Assessing Officer cannot reopen the assessment once again. According to the Ld. counsel, no fresh material was available on record for the purpose of reopening the assessment for second time. According to the Ld. counsel, the Assessing Officer cannot exercise his authority without any fresh material on record, therefore, reopening of assessment is....

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....proval of the Joint Commissioner of Income Tax. On a query from the Bench, when the proposal for reopening of assessment for second time was sent to the JCIT? The Ld. D.R. after verifying the file, submitted that such a proposal is not available on record. The Ld. D.R. after verifying the records, submitted that notice under Section 148 of the Act for the second time was issued on 31.03.2015 on wh....

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....ce on 03.10.2013 and the reassessment proceeding was pending till 31.03.2015, it is not known what prompted the Assessing Officer to issue another notice under Section 148 of the Act on 31.03.2015? This Tribunal is of the considered opinion that when the assessment was reopened by issuing notice under Section 148 of the Act 03.10.2013, the Assessing Officer could have brought to taxation all the i....