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TMI Blog2015 (1) TMI 482X X X X Extracts X X X X X X X X Extracts X X X X ..... s a case falling under proviso to Section 147. Thus the objection raised by the Department is sustained. Appeal filed by the Revenue is allowed by way of remand. - T.C.A. No. 257 of 2014 - - - Dated:- 15-12-2014 - R. Sudhakar And R. Karuppiah,JJ. For the Appellant : Ms. Hema Muralikrishnan for Mr. T.Ravikumar For the Respondent : Mr. Vijayaraghavan for M/s. Subbaraya Iyer JUDGMENT ( Delivered By R. Sudhakar, J.) Aggrieved by the order of the Appellate Tribunal in dismissing the appeal filed by it, the Revenue is before this Court challenging the said order by filing the present appeal by raising the following questions of law :- 1) Whether on the facts and circumstances of the case, the Tribunal was right in hol ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that any income chargeable to tax has escaped assessment for any assessment year, he may, subject to the provisions of sections 148 to 153, assess or reassess such income and also any other income chargeable to tax which has escaped assessment and which comes to his notice subsequently in the course of the proceedings under this section, or recompute the loss or the depreciation allowance or any other allowance, as the case may be, for the assessment year concerned (hereafter in this section and in sections 148 to 153 referred to as the relevant assessment year) : Provided that where an assessment under sub-section (3) of section 143 or this section has been made for the relevant assessment year, no action shall be taken under this secti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erefore, the proviso will apply. 5. It is not disputed by the respondent, as has already been recorded by this Court, that the return was filed on 31.10.01 and no order has been passed on the said assessment. Therefore, it is abundantly clear that proviso to Section 147 of the Act does not get attracted. The Tribunal, admittedly, fell in error in holding that it is a case falling under proviso to Section 147. On this legal plea, the objection raised by the Department is sustainable and, accordingly, the same is sustained. 6. In such view of the matter, this Court is not venturing into the questions of law raised by the Revenue. On the above stated reasons, the order of the Tribunal is set aside and the matter is remanded back to the T ..... X X X X Extracts X X X X X X X X Extracts X X X X
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