9911796707
TMI Blog1984 (3) TMI 157X X X X Extracts X X X X X X X X Extracts X X X X ..... essment order in the present case was passed by the ITO on 20-3-1974, on the basis of the original return filed by the assessee on 16-8-1971. In the original assessment the ITO held that the assessee was doing various businesses in different benami names, such as, Shri S.R. Chetia, Sankarlal Gupta, J.C. Bhuyan, Tankeswar Saikia, etc. The aforesaid order of the ITO was appealed against by the assessee before the AAC who confirmed the order of the ITO. Thereafter, the assessee appealed to the Tribunal who set aside the original assessment order passed by the ITO vide their order dated 18-11-1978 with the direction that the ITO should reframe the assessment after giving opportunity to the assessee and after making necessary enquiry and investi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ck to the ITO for remaking the assessment after doing the necessary investigation. 6. On behalf of the revenue, the aforesaid contention of the assessee is resisted and it is pointed out that the proceedings under section 147 were valid when they were initiated and, therefore, they cannot lapse simply because subsequently the original assessment order in respect of which appeal was pending before the higher authorities had been set aside. The scope of the two proceedings was distinct and different and both could be culminated by passing a combined assessment order. There was nothing in law which could be read against the above procedure. 7. We have given careful consideration to the rival submissions. The contention of the assessee does n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e, which was not known to the ITO. The Tribunal has no power of enhancement and, therefore, the setting aside of the assessment order by the Tribunal can confer no power on the ITO to go beyond the original assessment order framed by him. Due to this consideration, the ITO could not have considered the additional information regarding the new sources of income thrown up by the search at the assessee's residential house and business premises, while recompleting the assessment as per the direction of the Tribunal. If the ITO wanted to rope in the income from such additional sources, he had no option but to initiate proceedings of reassessment under section 147(a) against the assessee. There is nothing in any of the provisions of the Act, whic ..... X X X X Extracts X X X X X X X X Extracts X X X X
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