2011 (9) TMI 1192 - AT - Income Tax

Summary

Issues involved:
Appeal against the order of CIT (Appeals) dated 30.07.2010 relating to assessment year 1999-2000 u/s 148 of the I.T. Act, 1961.

Assessment made u/s 144 of the Income Tax Act:
The assessee raised the issue of assessment being made u/s 144 of the Income Tax Act through ground Nos. 5 to 8. The Tribunal noted similar issues in previous cases where assessments were completed ex-parte u/s 144. The Tribunal remitted the issue back to the file of the CIT (Appeals) for decision.

Validity of service of notices and orders:
The assessee claimed that notices u/s 148, 143(2), 142(1), and the order u/s 144 were not served as they were affixed on locked premises. The Tribunal observed discrepancies in the documents provided by the assessee but found that the CIT (Appeals) failed to address the validity issue. The Tribunal remitted the issue back to the CIT (Appeals) for proper consideration.

Additional grounds raised by the assessee:
The assessee raised additional grounds regarding non-issuance of notice u/s 143(2) of the Act, which were not raised before the CIT (Appeals). The Tribunal decided to restore this issue to the file of the CIT (Appeals) for a decision. The grounds of appeal raised by the assessee were allowed for statistical purposes.

Penalty under section 271(1)(c) of the Act:
The issue of penalty under section 271(1)(c) was also remitted back to the CIT (Appeals) for reconsideration in line with the Tribunal's directions. The Tribunal allowed the appeals of both the assessee and the Revenue.

This judgment primarily dealt with the assessment made u/s 144 of the Income Tax Act, the validity of service of notices and orders, additional grounds raised by the assessee, and the penalty under section 271(1)(c) of the Act. The Tribunal remitted several issues back to the CIT (Appeals) for proper consideration and decision in accordance with the law.