Shri Anil Singhal, Muzaffarnagar vs. ITO, Muzaffarnagar
In the result, the appeal of the assessee in ITA No
ITA 2044/DEL/2017[2008-09]Status: DisposedITAT Delhi04 Oct 2017AY 2008-09
Bench: Shri B.P. Jainassessment Year 2008-09 Anil Singhal C/O. Dinesh Vs. Ito, Mohan, Advocate, 2- Anand Ward-1(1) Vihar, Lane No. 1, Circular Muzaffarnagar Road, Muzaffarnagar Pan-Bksps7631E (Appellant) (Respondent) Appellant By : Sh. Ankit Gupta, Adv Respondent By : Sh. T. Vasanthan, Sr. Dr सुनवाई क" तार"ख/Date Of Hearing : 04/10/2017 घोषणा क" तार"ख /Date Of Pronouncement: 04/10/2017 Order Per B.P. Jain, A.M. This Appeal Of The Assessee Arises From The Order Of Learned Cit(A), Muzaffarnagar, Vide Assessment Order Dated 24.01.2017 For The Assessment Year 2008-09. The Assessee Has Raised As Many Eleven Grounds Of Appeal & First Four Grounds Being Legal Which Have Been Pressed By The Assessee Are Reproduced Hereinbelow:- That The Notice Issued U/S 148 & Reassessment Order Passed U/S 147 R.W.S. 1) 144 Are Illegal, Bad In Law & Without Jurisdiction. That, In View Of The Facts & Circumstances, No Satisfaction Is Recorded By 2) The Assessing Officer As Required U/S 147/148 Of The Act Prior Issuing The Notice Under Section 147 Of The Income Tax Act, 1961. That, No Satisfaction Has Been Recorded By The Assessing Officer After 3) 2
For Appellant: Sh. Ankit Gupta, AdvFor Respondent: Sh. T. Vasanthan, Sr. DR
Section 144Section 147Section 148
…nt to the reopening will not rescue an inherently defective reopening order from invalidity. ” 8. At this stage, we also find it appropriate to consider preposition laid down by Hon ’ble High Court of Delhi in the case of CIT vs. Orient Craft Ltd. reported as 354 ITR 536 (Del), as relied by the Id. AR, wherein it was held thus : “The argument of the revenue that an intimation cannot be equated to an assessment, relying upon certain observations of the Supreme Court in Rajesh Jhaveri (Supra) would also appear to be self-defeating, because if an “Intimation”is not an “assessment” then it can never be subjected to s…
