2022 (7) TMI 539

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....on, for the sake of convenience, these appeals are heard together and are being disposed off, by this consolidated order. 2. The assessee has more or less filed common grounds of appeal for both the assessment years, therefore, for the sake of brevity, grounds of appeal filed for the assessment year 2002-03 are reproduced as under:- "1. For that the order of the Commissioner of Income Tax Appeals) is contrary to law, facts and circumstances of the case and at any rate is opposed to the principles of equity, natural justice and fair play. 2. For that the Commissioner of Income Tax (Appeals) failed to appreciate that the order of the Assessing Officer is without jurisdiction. 3. For that the reassessment is bad i....

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.... Act, 1961, on 31.12.2010. On the date of assessment of assessment year 2004-05, time limit for reopening of assessment for assessment years 2002-03 & 2003-04 was expired. The Assessing Officer has issued notice u/s. 148 of the Act, in pursuant to directions of the Tribunal in their order dated 11.10.2012 for the assessment year 2004-05 and reopened assessments for the assessment years 2002-03 & 2003-04, in terms of provisions of section 150(1) of the Income Tax Act, 1961, and completed assessments for both the assessment years. The assessee has challenged the assessment order before the first appellate authority and contended that assessments for both the assessment years are barred by limitation, because as per sub-section (2) of Section ....

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....arred by limitation, because when the order of the assessment for the assessment year 2004-05 was made on 31.12.2010, six year period for reopening of assessments for the assessment years 2002-03 and 2003-04 was expired on 31.03.2010. Therefore, in view of sub-section (2) of section 150 of the Act, assessment cannot be reopened and thus, notice issued u/s. 148 and consequential assessment proceedings u/s. 143(3) r.w.s. 147 of the Act is barred by limitation and liable to be quashed. In this regard, the learned A.R relied upon decision of the Hon'ble Andhra Pradesh High Court in the case of CIT Vs G. Viswanatham (1998) 172 ITR 401 and also decision of the Hon'ble Punjab & Haryana High Court in the case of Mrs. Parveen Kumari Vs. CIT ....

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....nal, is order of assessment for the assessment year 2004-05 which was passed on 31.12.2010, further, six years period of reopening of assessment for the assessment years 2002-03 & 2003-04, as per provisions of section 149 of the Income Tax Act, 1961, is expired on 31.03.2010. Therefore, we are of the view that assessments for assessment years 2002-03 & 2003-04 cannot be reopened in terms of provisions of section 150(2) of the Income Tax Act, 1961, because even though, provisions of section 150(1) empowers the Assessing Officer to reopen the assessment in consequence of or to give effect to any findings or direction contained in order passed by any authority in any proceedings under this Act, by way of appeal, reference or revision or by a C....