TaxTMI 
TaxTMI 
2026 (9) TMI 1547
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....he public money through fraudulent means. The original assessment was completed u/s 144/147 of the Act on 31.03.2003 by determining the total income of the Assessee at Rs. 46,700/- Rs. 16,62,406/- and Rs. 18,64,960/- for the assessment years 1991-92, 1992-93 and 1993-94 respectively. Aggrieved by the Assessment Orders dated 31.03.2003, Assessee preferred the three Appeals before the Ld. CIT(A). The Ld. CIT(A) vide orders dated 07.12.2006, dismissed the Appeals filed by the Assessee. 4. As against the orders of the Ld. CIT(A) dated 07.12.2006, Assessee preferred three Appeals before the Tribunal and the Co-ordinate Bench of the Tribunal vide Order dated 29.08.2007, directed the Assessing Officer to decide the case on merits after supplying the 'reasons for reopening' the case to the Assessee. After adjudicating the issues involved, the Assessing Officer found that the Assessee was involved in LOC Scam and received pecuniary benefits by becoming part of it. Accordingly, made the addition vide Assessment order dated 26.08.2008 passed u/s 143(3)/147/254 of the Act. Aggrieved by the Assessment Orders dated 26.08.2008, Assessee preferred Appeals before the Ld. CIT(A) and the Ld. CIT(A....
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....tting aside the assessment was passed by Hon'ble Tribunal on 15.05.2015 time limit for passing fresh order consequent upon said order having expired on 31.03.2017. Time limit cannot be treated as having extended by Tribunal in M.A. Appeal disposed of on 07.06.2017. 3. For that the ld. Assessing Officer is not justified in making addition of Rs. 16,702/- under the head income from undisclosed sources which has been made simply on the basis of suspicion & surmises. 4. The Appellant craves the leave to take Additional Grounds and/ or amend the above grounds of appeal at the time of hearing of Appeal. 7. The Learned Counsel for the Assessee at the outset addressing on Ground No.1 & 2 submitted that the assessments passed by the Assessing Officer dated 28.11.2018 are beyond the period of limitation as prescribe u/s 153 of the Act and hence liable to be annulled. The Learned Counsel for the Assessee further submitted that the Co-ordinate Bench of the Tribunal in ITA No.143, 144 & 145/Gau/2010, vide Order dated 15.05.2015, remand the matter to the file of the Assessing Officer. However, subsequently on account of filing Miscellaneous Application filed by the Revenue i....
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.... 2) The Ld. Assessing Officer should also take efforts to ascertain the pendency of proceedings before the Civil Court which decision would also have a bearing on determination of total income in Assessee's case. We set aside the assessment to the file of the Ld. Assessing Officer for de novo adjudication in accordance with the provisions of Section 153(3) of the Act by following the aforesaid directions. 10. Pursuant to the order passed in M.A. Nos.01, 02 & 03/Gau/2016 dated 07.06.2017, Assessing Officer passed Assessment Orders on 28.11.2018. After disposal of the Appeals by the Tribunal in ITA No.143 to 145/Gau/2010, when the Assessee took the file for framing the Assessment, Assessee contended before the Assessing Officer that the Assessing Officer shall not pass the assessments till the disposal of the Criminal Case pending before the CBI Court, which compelled the Revenue to move three M.As. No.01, 02 & 03/Gau/2016, wherein the Co-ordinate Bench of the Tribunal directed the Assessee to furnish status report of the proceedings before the Civil Court/ CBI Court to the Assessing Officer periodically and to cooperate with the Assessment proceedings and also direc....
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....ommissioner or as the case may be. For the sake of ready reference, the provisions of Section 153 of the Act is reproduced as under:- "Time limit for completion of assessment, reassessment and recomputaiton. 153. (1) No order of assessment shall be made under section 143 or section 144 at any time after the expiry of twenty-one months from the end of the assessment year in which the income was first assessable: [Provided that in respect of an order of assessment relating to the assessment year commencing on the 1st day of April, 2018, the provisions of this sub-section shall have effect, as it for the words "twenty-one months", the words "eighteen months" had been substituted: Provided further that in respect of an order of assessment relating to the assessment year commencing on or after the 1st day of April, 2019, the provisions of this sub-section shall have effect, as it for the words "twenty-one months", the words "twelve-months" had been substituted. (2) No order of assessment, reassessment or recomputaiton shall be made under section 147 after the expiry of nine months from the end of the financial year in which the notice under s....
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.... law does not compel impossibility as per the famous Latine maxim lex non cogit ad impossibilia, which means the law does not compel the impossibility. 16. As stated earlier, the provisions of Section 153(3) of the Act mandates that for calculating the period of limitation pursuant to the order passed u/s 254 of the Act may be at any time before the expiry of 9 months from the end of Financial Year in which the order u/s 254 of the Act is received by the Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner or, as the case may be. The order passed u/s 254 of the Act includes the Order passed u/s 254(1) (Appeals) and 254(2) (Miscellaneous Application) as well. Thus, for the sake of limitation set out in Section 153(3) of the Act, the Ld. Assessing Officer has rightly taken the date of disposal of Miscellaneous Application dated 07.06.2017 and rightly passed the assessment order which is well within the limitation period prescribed thereon. In view of the same, we find no merit in the Ground No.1 & 2 of the Assessee. Accordingly, Ground No.1 & 2 of the Assessee in all the captioned Appeals are dismissed. 17. In Ground No.3, Assessee conten....