TaxTMI 
TaxTMI 
2022 (1) TMI 602
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....('Tribunal' for short) relating to the assessment year 2005-06. 2. The appellant - assessee is an individual. The return filed by the assessee for the assessment year under consideration was processed under Section 143(1) by the Assessing Officer. Thereafter, a notice under Section 148 of the Act dated 08.03.2010 was issued, to which the assessee sought for reasons recorded under Section 148(2) of the Act. The reasons recorded was furnished to the assessee, pursuant to which, the assessee filed objections/reply. The Assessing Officer has passed the assessment order dated 28.12.2010 under Section 144 read with Section 147 of the Act. Being aggrieved by the said order, the appellant - assessee preferred an appeal before the CIT (Appeals) mai....
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....void of jurisdiction and further ought to have cancelled the assessment on the facts and circumstance of the case? 3) Whether the Tribunal erred in law in not holding that the assessing officer who had issued the notice under section 148 of the Act had no jurisdiction to issue such notice on the facts and circumstance of the case? 4) Whether the notice issued under section 148 of the Act, is itself bad in law in as much as the notice is very vague as the notice is very vague as the notice does not specify whether to 'assess' or 'reassess' the income of the Appellant and consequently the order passed under section 144 r/w section 147 of the Act on an invalid notice is bad in law and void ab initio on the facts and circumstances of the ca....
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....e case of Deepak Extrusions (P) Ltd., supra. The Tribunal having considered the said arguments advanced by the appellant dismissed the Miscellaneous Petitions, however the same is not challenged before this Court. On this ground alone, the appeal deserves to be dismissed. 7. We have bestowed our anxious consideration to the arguments advanced by the learned counsel for the parties and perused the material on record. 8. In Deepak Extrusions (P) Ltd., supra, the Co-ordinate Bench of this Court held that the Assessing Officer, not disposing of the objections prior to proceeding with the assessment and further passing the order would indicate that the mandatory procedure of disposal of the objections by the Assessing Officer before proceeding....
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....e of the Assessing Officer for fresh decision. Further, it is forthcoming from the said order that albeit the appellant - assessee has referred to the ruling of this Court in Deepak Extrusions (P) Ltd., supra, no judgment copy was made available before the Tribunal. Mere citing of a judgment is not suffice, copies of the same must be made available before the Tribunal/Court. 11. The circumstances which forced the Assessing Officer to pass the ex-parte assessment order under Section 144 as narrated in the Assessment order is quoted hereunder:- "The notice under Section 148 was issued on 08.03.2010 and served on the assessee on 09.03.2010 requesting the assessee to file return within 16 days. The assessee further sought time to file return....