The Tax Publishers2019 TaxPub(DT) 5927 (Del-Trib) : (2019) 074 ITR (Trib) 0535

INCOME TAX ACT, 1961

Section 147

Where AO did not grant four weeks' time to assessee to seek legal remedies after rejection of her objections raised in respect of the reasons recorded for reopening of assessment, the assessment framed under section 144 read with section 147 was bad in law and thus, the same was liable to be quashed.

Reassessment - Validity - AO not granting four weeks' time to assessee to seek legal remedies after rejection of objections -

Assessee filed her return of income with AO-Ward 39(4), New Delhi. Subsequently, she was issued notice under section 148 by AO, Ward 29(3), New Delhi. Assessee raised objections in respect of the reasons recorded for reopening of the assessment and also mentioned therein that the reasons for reopening the assessment were recorded by AO, Ward 29(3) whereas the return was filed with AO, Ward 39(4), with whom her jurisdiction laid. However, objections were disposed off by AO, Ward 29(3), and without affording any opportunity of being heard to assessee, assessment order was framed under section 144 read with section 147 by AO, Ward 63(4). Held: It was clearly revealed that notice under section 148 was issued by some other AO and assessment was framed by a different AO whereas the jurisdiction of the assessee lies with another AO. Moreover, AO should have allowed four weeks' time to assessee to seek legal remedies after rejection of her objections. Therefore, in view of the fact that AO disposed of objections of assessee on 29-03-2015 and passed the assessment order on 30-03-2015, it was clear that no such time was granted to assessee. Hence, the assessment framed under section 144 read with section 147 was bad in law and thus, the same was quashed.

Followed:Smt. Kamlesh Goel v. The I.T.O, Ward 59 (3), New Delhi in (ITA No. 5730/DEL/2017, dt. 30-8-2018): 2018 TaxPub(DT) 5887 (Del-Trib)

REFERRED :

FAVOUR : In assessee's favour

A.Y. :



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