2018 (2) TMI 2086

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....iled by the assessee is directed against the order of ld. Commissioner of Income Tax (Appeals)-10, Kolkata dated 04.08.2017. 2. The relevant facts of the case giving rise to this appeal are that the assessee is an individual , who filed her return of income for the year under consideration originally on 29.07.2009 declaring total income of Rs.3,29,140/-. Although the said return was initially acc....

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....r under section 143(3)/147, an appeal was preferred by the assessee before the ld. CIT(Appeals) challenging the validity of the assessment made by the Assessing Officer under section 143(3)/147 as well as disputing the addition made therein under section 2(22)(e) and since the submissions made by the assessee in support of her case on these two issues were not found acceptable by him, the ld. CIT(....

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.... pages no. 9 & 10 of the paper book and submitted that speci f ic object ions raised by the assessee in the said letter were neither considered nor disposed of by the Assessing Officer before proceeding to complete the reassessment under section 143(3)/147 of the Act. Relying on the decision of the Division Bench of this Tribunal in the case of Hardware Trading Corporation -vs. - ACIT (ITA No. 199....

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....TR 19], the Tribunal held that the reassessment order passed by the Assessing Officer without disposing of the objections raised by the assessee in respect of the validity of reopening was bad- in-law. In the case of G.K.N. Driveshaft (India) Limited (supra), it was held by the Hon'ble Supreme Court that the assessee on receipt of reasons recorded by the Assessing Officer is entitled to file objec....