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TMI Blog2012 (11) TMI 341X X X X Extracts X X X X X X X X Extracts X X X X ..... M/s. Piara Lal Kashmiri Lal 485(Asr)/2010 2002-03 17.09.2010 2. First of all, we take up appeal of the Revenue in ITA No.460(Asr)/2010 for the assessment year 2001-02 and our decision in that case shall be applicable to other appeals being on identical facts. The brief facts of the case as arising from the order of the CIT(A) in para 3.1 to para 5 are reproduced for the sake of clarity as under: "3.1. Brief facts of the case are that appellant firm is a license firm of Market Committee, Amritsar u/s 10 of the Punjab Agricultural Product Markets Act, 1961 and engaged in the business of onions on commission basis in the notified market area of Market Committee, Amritsar. 3.2. The appellant filed its return of income on 18.3.2002 at Rs. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... were duly checked by the Secretary, Market Committee, Amritsar earlier and he got the due market fee alongwith the penalty deposited from the appellant firm. It is also admitted fact of the parties that the impugned order is without any number and date and has been passed on the basis of record of rates of onion prevailing in mandis of Jalandhar and Ludhiana and not on the basis of prevailing rates of onion at Sabji Mandi, Amritsar. The perusal of impugned assessment order also shows that it is a non speaking order and passed without any reasonable basis. It is a settled law that the assessment proceedings of the judicial proceedings and the assessing authority must apply its mind judiciously before passing the order which should be well r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... digarh dated 08.12.2008 and his observation therein. In this order the appellate authority has set aside the order passed by the Secretary Market Committee, Amritsar. The A.O. has reopened the case u/s 147/148 on the basis of this information received from the Investigation Wing. The only piece of information in the possession of the AO was the order passed by the Secretary, Market Committee, Amritsar, on the basis of which, case of the appellant was reopened and remanded the assessment. No independent enquiry was made or material was gathered by the AO or in his possession to justify the reopening the case. Since the order on the basis of which case of the appellant was reopened has been adjudicate as illegal by the appropriate authority a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... authority being the Secretary, Punjab Board, Chandigarh. It was further observed by the said appellate authority and on the perusal of the impugner order, it was found that the order is a non-speaking order and passed without any reasonable basis. The assessment proceedings of the judicial proceedings and the assessing authority must apply its mind judiciously before passing the order which should be well reasoned one. No chance for personal hearing whatsoever was ever given to the appellant. The order was passed at the back of the appellant. Such an order cannot be sustained in the eyes of law. The said order was set aside. However, it was observed that the assessing authority of the Market Committee, Amritsar, was at liberty to initiate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Such order cannot be sustained in the eyes of law and, therefore, the said order has been set aside. However, the assessing authority i.e. Secretary, Market Committee, was given liberty to initiate fresh assessment proceedings as per law and passing speaking order within a period of one month from the receipt of such order. Though such order was never passed within one month of the said direction. Before us, the order of the ld. CIT(A) had been challenged and the Ld. DR has agitated and argued that the said order of the appellate authority, Punjab Board, Chandigarh dated 08.12.2008 still has kept the matter alive. The argument of the Ld. DR are not found convincing in view of the order of the Secretary, Punjab Board, Chandigarh being the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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