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TMI Blog2014 (7) TMI 949X X X X Extracts X X X X X X X X Extracts X X X X ..... bare or mere change of opinion - In order to maintain consistency in the decision making process and to avoid conflicting orders, the entire appeal should go back to the CIT(A) - both the issues in appeal have overlapping effect, they cannot be decided independently by two different authorities – matter is remitted back to the CIT(A) to pass order on the issue of re-opening of assessment – Decided in favour of Assessee. - I.T.A. No.366/Mds/2012 - - - Dated:- 14-7-2014 - Dr. O. K. Narayanan And Shri Vikas Awasthy,JJ. For the Appellant : Shri. R. Kumar, Advocate For the Respondent : Shri. N. Madhavan, IRS, JCIT-DR ORDER Per Vikas Awasthy, Judicial Member The appeal has been filed by the assessee impugning the o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ough the information furnished by the appellant and also the order of the Assessing Officer. As seen from details, in the letter filed on 27.12.2010 inone para, the appellant submitted a case law ALF Firm Vs. CIT 189 ITR 285, where the Supreme Court held that reassessement cannot be based on bare or mere change of openion. The appellant nowhere objected to the issue of notice u/s. 148 nor questioned the same. Even during the course of initiation of proceeding u/s. 148, the appellant has not raised any objection before the Assessing Officer to pass a speaking order. It was only during the course of assessment proceedings, that too in the month of December, a letter dated 27.12.2010 was filed before the Assessing Officer where it stated that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the order passed by the Tribunal. We find that the Tribunal while passing the order dated 27.06.2012 has considered only the issue regarding re-opening of the assessment and inadvertently the grounds raised i.e grounds 5 to 8 were not considered. In the circumstances, in our opinion, the order of the Tribunal has to be recalled. We therefore recall our order dated 27.06.2012 and the direct the Registry to post this appeal for hearing on regular course, after due process. Ordered accordingly. 5. In the background of above facts, the appeal has been fixed for hearing today for adjudicating remaining 4 grounds i.e. ground Nos. 5 to 8, wherein the assessee has challenged the findings of the Commissioner of Income Tax (Appeals) with respec ..... X X X X Extracts X X X X X X X X Extracts X X X X
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