9911796707
TMI Blog2014 (5) TMI 143X X X X Extracts X X X X X X X X Extracts X X X X ..... ould submit that the order of the Income Tax Appellate Tribunal raises substantial question of law. It is submitted that a serious issue of jurisdiction of the Assessing Officer arises in this case. The Assessing Officer purported to invoke subsection (3) of Section 154 of the Income Tax Act, 1961 to amend or rectify the order earlier passed by him. The facts and the circumstances of the present case do not enable the Assessing Officer to exercise such a power because the orders passed in the substantive proceedings are concluded by the order of Income Tax Appellate Tribunal, copy of which is at pages 86 to 93 of the paper book. The doctrine of merger applies with full force. An earlier order of the Assessing Officer merges with that of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he income of benami concerns as assessed by him earlier and upheld by the Commissioner of Income Tax (Appeals). These orders of the Assessing Officer amending the earlier one are subject matter of the proceedings before us. The Assessing Officer rightly gave notice to the assessee in terms of subsection (3) of Section 154 of the Income Tax Act. The assessee filed detailed objections. The detailed objections have been duly noted and considered by the Assessing Officer. We see no prejudice caused to the assessee merely because a personal hearing was not granted to him. All the objections which have been raised in writing and contained in representation have been duly noted and considered by the Assessing Officer in his order dated 24th Januar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... do not raise any substantial question of law. 5 The reliance on the Division Bench judgment of the Rajasthan High Court in the case of Commissioner of Income Tax v/s Eklingji Trust, reported in (2001) Vol.250 I.T.R. 266, by Mr.Gandhi is completely misplaced. Therein what has been observed by the Division Bench is that the Income tax Officer sought to rectify the assessment with a view to disallowing and taxing of other income received by the Trust by way of donations on the ground that Section 13(1)(c) and 13(2) had not been considered in the original assessment. That was not a matter which would have been taken up in proceedings under Section 154 of the Act. This is not a rectification of the mistake but altering the very foundation and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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