TaxTMI 
TaxTMI 
2025 (11) TMI 996
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.... into and therefore, there is no justification in making any addition. 3. That the Lower Authority has also erred in not appreciating the facts that, as contended, the provision of sec. 148, 147 as well as 151 has not been complied and therefore, on a legal ground the proceeding is bad in law and void. 4. That the Lower Authority has also erred in not appreciating the facts that upon identical facts the co-owner's case has been accepted and therefore, there is no justification for making addition in the case of the present appellant. 5. In not appreciating the facts that, as per appeal order page 3 para 9, earlier there was inquiry made and also co-owner's case has been accepted and therefore, there is no justification for confirming the addition. 6. In not appreciating the fact that, there is no such original copy of the reason recorded provided nor the copy of the approval u/s 151 as contended in para 11 and 12 in the appeal order and therefore, the proceeding is bad in law and void. 7. That it is prayed that even otherwise the notice u/s 148 dated 29-03-2018 has not been served within time limit of 6 years and therefore, the p....
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....complete copy of reasons not being provided to the assessee and only an abstract of the same being given to him, the Ld. Counsel for the assessee was asked at Bar to produce before us the copy of reasons given to the assessee which as per him were only an abstract of the reasons recorded by the AO. Ld. Counsel for the assessee was unable to produce the same before us. In the light of the same, since, the Ld. Counsel for the assessee has not been able to substantiate on facts itself the pleadings taken by him before us, we do not find any merit in the contentions of the Ld. Counsel for the assessee that the AO had not provided complete copy of reasons to the assessee. His contention, therefore, of the jurisdiction assumed by the AO to reopen the case of the assessee being bad in law on account of same, has no legs to stand on and is accordingly rejected. 8. The other argument raised by the Ld. Counsel for the assessee before us was that the reasons were undated and, therefore, the jurisdiction assumed by the AO basis such undated reasons recorded by him was not valid. At the outset itself, this argument of the Ld. Counsel for the assessee needs to be rejected because his plea bef....
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....2) of the Act again so as to assume a valid jurisdiction to pass order u/s.147 of the Act. He relied upon the decision of the ITAT in the case of Veerendra Gurulingappa Mangalge vs. ITO in ITA No.695/Pun/2019, dated 06.08.2019 for the proposition that Officer who ultimately completed the assessment on transfer of case should issue notice u/s.143(2) of the Act to the assessee again for framing a valid assessment. 10. In the facts of the present case, the case was assigned to ITO, Ward - 3(3)(8) from ITO, Ward - 3(3)(2) vide order passed u/s.127(1) of the Act. This fact is recorded in para 5.2 of the CIT(A)'s order. Section 127 of the Act deals with power to transfer cases. The said Section gives the power to transfer cases from one AO to another AO within the same jurisdiction of an authority as per conditions specified in the said Section. The Section provides that the assessee be given opportunity of hearing before transfer of case so happens within the same jurisdiction. Sub-Section (3), however, states that where the transfer is from an AO to another AO situated in the same city, location or place, there is no need for any opportunity to be given to the assessee before tr....
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....mmissioner or Chief Commissioner or Principal Commissioner or Commissioner as the Board may, by notification in the Official Gazette, authorise in this behalf. (3) Nothing in sub-section (1) or sub-section (2) shall be deemed to require any such opportunity to be given where the transfer is from any Assessing Officer or Assessing Officers (whether with or without concurrent jurisdiction) to any other Assessing Officer or Assessing Officers (whether with or without concurrent jurisdiction) and the offices of all such officers are situated in the same city, locality or place. (4) The transfer of a case under sub-section (1) or sub-section (2) may be made at any stage of the proceedings, and shall not render necessary the re-issue of any notice already issued by the Assessing Officer or Assessing Officers from whom the case is transferred. Explanation .- In section 120 and this section, the word "case", in relation to any person whose name is specified in any order or direction issued thereunder, means all proceedings under this Act in respect of any year which may be pending on the date of such order or direction or which may have been completed on or befor....
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.....50 Crores. The AO also had information that the impugned land was converted from agricultural to non- agricultural immediately before its sale. He, therefore, was of the belief that the assessee had earned taxable capital gains on the sale of land and having not returned to tax the said capital gains, he formed the belief of escapement of income of the assessee to the extent of sale consideration received by the assessee. 14. The argument of the Ld. Counsel for the assessee on the merits of the case was that: i. in the case of two other co-owners no reopening was resorted to by the department. His case was that the department in effect and in principle had accepted that no capital gains was taxable on account of the impugned transaction in the hands of the said two co-owners and, therefore, could not have taken a contrary stand in the case of the assessee. However, during the course of hearing before us, it transpired that in the case of another co-owner identical addition was made by reopening the case. In the light of the above, we find no merit in the contention of the Ld. Counsel for the assessee that the department having accepted no taxable capital gains to have ....