SRI VIVEK B CHAND ,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-1(1), BANGALORE

Ld.AR at the outset, submitted that, issues raised in both appeals are identical and similar addition are made by authorities below. It has also been not disputed by both sides that the facts are same in both the appeals.

Ld.AR also submitted that legal ground raised regarding obtaining approval of competent authority for issuance of notice under section 148 has been decided by Ld.CIT(A) without verifying records, and merely on the basis of remand report dated 23/02/2017.

Ld.Sr.DR submitted that the issue may be sent back to Ld.CIT (A) for verifying records.

We have perused submissions advanced by both sides in light of records placed before us. It is observed that Ld.CIT(A) has not passed a speaking order in respect of the legal plea raised by assessee. It is noted that, Ld.CIT(A) summarily and mechanically rejected claim of assessee without verifying assessment records. This amounts to violation of principles of natural Justice.

We are therefore setting aside this issue back to Ld.CIT(A). We direct Ld.CIT (A) to examine the assessment record and pass speaking order in respect of legal issue. If the issue raised by assessee is unsustainable, we direct Ld.CIT (A) to decide the Page 3 of 4 & 1352/Bang/2017 issue is on merits afresh, by passing well reasoned order in accordance with section 250(6) of the act. Accordingly, grounds raised