TaxTMI 
TaxTMI 
2025 (7) TMI 1477
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....king admission of additional grounds, the contents of the said petition is reproduced herein below: "Sub.: Petition seeking Admission of Additional Grounds Respected Sir, The Appellant is moving the present application before this Hon'ble Bench to admit the additional grounds of appeal raised. The Appellant submits that through the additional grounds of appeal, the Appellant has challenged the jurisdiction of the Ld.A.O. to initiate the reassessment proceedings under section 147 of the Act. In the present case, the Ld.A.O. failed to follow the procedure laid down by the Hon'ble Supreme Court in the case of GKN Driveshaft (India) Ltd. vs. ITO [2003] 259 ITR 191 (SC) by not passing the order disposing off th....
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....on, the assessee has challenged the jurisdiction of the AO to initiate the reassessment proceedings u/s 147 of the Act. It was submitted that the AO has failed to follow the procedure laid down by Hon'ble Supreme Court in the case of GKN Driveshaft India Limited Vs. ITO [2003] 259 ITR 19 (SC) by not passing the order disposing of the objections raised by the assessee against the reasons recorded to issue a notice u/s 148 of the Act. 6. After having gone through the records, I found that assessee has raised objections before the AO however the same were not disposed off, therefore in our view, assessee has got every right to raise this legal ground at any stage before any authority. In this regard, I am convinced that the additional groun....
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....quashed. 7. Both the additional grounds are interrelated and interconnected and relates to challenging the reassessment proceedings initiated u/s 147 of the Act as bad in law and without jurisdiction. Since, these legal grounds goes to the roots of the case, therefore I have decided to adjudicate these grounds through the present consolidated order firstly. 8. I have heard the counsels for both the parties on additional grounds, perused the material placed on record, judgements cited before us and also the orders passed by the revenue authorities. From the records I noticed that reassessment proceedings were initiated u/s 147 of the Act because as per information received by the AO from ADIT Investigation, Kolkata to the effect that s....
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....there is no mention in the entire order regarding filing of objections by the assessee. And it is important to mention here that although assessee had filed reply to the notice u/s 142(1) on 15.10.2018 but even in that reply there is no mention of filing objections against reassessment proceedings. Therefore, in our view in order to decide this ground consultation of assessment record is necessary so that clear factual picture can emerge. 12. There is no dispute to the legal proposition as set down by Hon'ble Supreme Court in the case of GKN Driveshaft (supra). 13. Be that as it may, in my view, the interest of justice would be met only if the matter is the restored back to the file of Ld. CIT for deciding this legal ground after cons....