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TMI Blog2015 (5) TMI 393X X X X Extracts X X X X X X X X Extracts X X X X ..... er is remitted to the file of the learned Tribunal directing to decide and dispose of the appeal on remand afresh in accordance with law and on merits and to deal with the contention on behalf of the appellant that the reasons were recorded by one officer and the notice under Section 148 of the Income Tax Act, 1961 was issued by another officer and therefore, reassessment has been vitiated. - Deci ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cheme and provisions of Income Tax Act, 1961 read alongwith ratio of jurisdictional High Court decision to uphold validity of reopening u/s.147 read with s.148 of Income Tax Act, 1961? (2) Whether on facts and in law, the Tribunal's finding and conclusion for upholding jurisdiction u/s.147 and s.148 for reopening of assessment is in ignorance of relevant material on record and taking aid of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tribunal. [3.0] Shri Sudhir Mehta, learned advocate appearing on behalf of the Revenue is not in a position to point out from the impugned judgment and order passed by the learned Tribunal that infact the learned Tribunal had considered the aforesaid submission/ground and/or has dealt with the decision which was relied upon by the assessee. [4.0] Having heard learned advocates appearing on b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted above, without further entering into the larger question on merits and/or without expressing anything on merits more particularly deciding anything on merits whether the reassessment proceedings were valid or not, on the aforesaid ground alone, the present Tax Appeal is allowed. Impugned judgment and order dated 07.03.2014 passed by the learned Income Tax Appellate Tribunal, Ahmedabad Bench D ..... X X X X Extracts X X X X X X X X Extracts X X X X
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