ITO 11(2)(4), MUMBAI vs. JAGDISH R. MOOKHEY, MUMBAI

ITA 2956/MUM/2011Status: DisposedITAT Mumbai30 October 2023AY 2005-0614 pages
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What did the Tribunal hold?

The Tribunal held that the reasons for reopening were not served upon the assessee, as there was no proof of service or acknowledgement of receipt for the communication containing the reasons. Consequently, the assessment proceedings were quashed.

What were the facts?

The assessee challenged the reopening of assessment, arguing that the reasons for reopening were not communicated. The Tribunal initially found that reasons were provided, but the High Court set aside this finding and remanded the issue back for fresh adjudication.

What were the issues?

Whether the reasons recorded for reopening of assessment were duly communicated to the assessee. Whether the assessment proceedings are vitiated due to non-communication of reasons for reopening.

Which sections of the Income-tax Act were involved?

Section 147,Section 148,Section 142(1),Section 292B,Section 282

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Cases cited in this judgment(1)Show list

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Income Tax Appellate Tribunal, ‘F‘ BENCH

For Appellant: Shri N Subramniam
For Respondent: Shri Ujjawal Kumar Chavan
Hearing: 04/09/2023Pronounced: 30/10/2023

PER AMIT SHUKLA (J.M): The aforesaid cross appeals have been filed by the assessee as well as by the Revenue against order dated 28/01/2011 passed by CIT (A)-3, Mumbai for the quantum of assessment passed u/s. 143(3) r.w.s.147 for the A.Y.2005-06. 2. In the aforesaid appeal the only issue for adjudication before us is, whether the ‘reasons recorded’ by the ld. AO u/s.148 were communicated to the assessee during the course of assessment proceedings or not. Here in this case, this issue was adjudicated by the Tribunal vide order dated 29/11/2013 wherein, the Tribunal has held tha

The order continues below.

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