2018 (2) TMI 2086

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.... the Department ORDER This appeal filed 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/-.....

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....inst the order passed by the Assessing Officer 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 w....

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....tention to the copy of the said let ter placed at 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 Hard....

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....K.N. Driveshaft (India) Limited -vs. - CIT [259 ITR 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 b....