2015 (12) TMI 1817

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....ase, original order was passed by ld. CIT(Appeals) vide order dated 30.07.2010.  The assessee filed appeal before ITAT Chandigarh Bench who has restored the matter to the file of ld. CIT(Appeals) vide order dated 27.09.2011 in ITA 1372/CHD/2010 to decide the preliminary issue of notice under section 148 and service of notice under section 143(2) of the Income Tax Act. 3. The findings of the Tribunal as reproduced in the impugned order are as under : "8.  We find that the issue raised in the present appeal is identical to the issue  raised  before  the  Tribunal  in  assessee's  own  case  relating to assessment year 2000-2001, order dated 29.09.2010 and following the abo....

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.... believe that investment of above income of the assessee for the assessment year 2000-2001 under section 147 of the Income Tax Act, 1961 has escaped assessment as income of the assessee for the assessment year 2000-2001 under section 147 of the Income Tax Act, 1961."   5. The ld. CIT(Appeals), considering the facts of the case in the light of the reasons recorded for re-opening of the assessment observed that the notice under section 148 of the Act was issued on the presumption that the assessee had not filed his return of income which is factually incorrect.  In fact, the reasons for issuing notice under section 147 have been recorded by ITO Ward 5(4) Chandigarh who had already processed the return of assessment year 2000-01, ....

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....d 24.02.2014 for assessment year 2000-01 by following the same judgement of the ITAT Chandigarh Bench in the case of Shri Rajneesh Bansal (supra) quashed the re-assessment proceedings.  He has submitted that department did not file any appeal against this order of the ld. CIT(Appeals), therefore, on identical facts the issue is covered in favour of the assessee. 7. We have heard the rival submissions.  The Assessing Officer recorded the reasons for re-opening of the assessment mainly on the reason that assessee has not filed any return of income for assessment year under appeal which fact itself is incorrect because the assessee filed return of income in assessment year 1999-2000 on 08.03.2000. Copy of the acknowledgement of fi....