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TMI Blog2013 (7) TMI 140X X X X Extracts X X X X X X X X Extracts X X X X ..... ssment had rightly chosen not to enter into any further questions proposed before it - Decided in favour of assessee. - TAX APPEAL NO. 57 of 2013 With TAX APPEAL NO. 121 of 2013 - - - Dated:- 30-4-2013 - Akil Kureshi And Sonia Gokani,JJ. Mr Manav A Mehta ORDER (Per : Honourable Ms. Justice Sonia Gokani) 1. Both the tax appeals concern identical question of law and therefore, they have been decided together by this common order. The facts emerging in Tax Appeal No. 57 of 2013 shall be reproduced for the purpose of deciding these appeals. 2. The assessee-respondent is a proprietor of Ganesh Hall and Decorators and Gunjan Corporation who filed return of income for A.Y. 1999-2000 which was taken under scrutiny assessm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -opening issued is valid or not. 7. It is argued by the learned counsel that in survey proceedings, son of the respondent-assessee, who was looking after business of the assessee, had admitted the huge amount of Rs. 12 lacs on behalf of the assesseerespondent and, therefore, the revenue was justified in seeking to reopen the assessment. He further urged that not only the son had admitted such amount, assesseerespondent also while admitting, confirmed that her son was looking after the business and therefore, the Tribunal has committed an error in allowing the appeal of the assessee and rejecting the say of the revenue. He further made a grievance that other questions were also at large before the Tribunal which had not been gone into by t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent and how the same would bind the assessee. In absence of any independent material, record does not reveal as to how such statement recorded of the son of the assessee-respondent would form a valid basis for reopening the assessment of the assessee-herself. 10. Any notice of the reopening issued under Section 148 would be required to be tested at the touchstone of the reasons recorded by the Assessing Officer, as could be noticed from the record itself, the very basis on which the revenue has sought to reopen the assessment is not found cannot be sustainable. 11. From the findings of the Tribunal, it is apparent that it has in clear terms recorded that considering the evidentiary value of the statement recorded under Section 133(A) us ..... X X X X Extracts X X X X X X X X Extracts X X X X
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