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TMI Blog2015 (10) TMI 793X X X X Extracts X X X X X X X X Extracts X X X X ..... old that it was not open to the A.O to decide the objection to notice u/s/ 148 by a composite assessment order. Assessing Officer was required to first decide the objection of the Assessee filed u/s. 148 and serve a copy of the order of the Assessee and after giving reasonable time to the Assessee for challenging his order it was open to him to pass an assessment order. This was not done by the A.O therefore the order on the objection to the notice u/s. 148 of the assessment order passed under the Act deserved to be quashed. Revenue has not brought any contrary binding decision of Hon’ble Apex Court or Hon’ble jurisdictional High Court in support of its contention that the order disposing of the objections of the Assessee to reassessment ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sponse to notice u/s. 148. Thereafter the assessment was framed under section 143(3) read with Section 147 of the Act vide order dated 22.03.2006 and the total income was determined at ₹ 71,92,770/-. Aggrieved by the order of A.O, Assessee carried the matter before ld. CIT(A). Before ld. CIT(A) Assessee apart from challenging the additions also challenged the validity of re-assessment proceedngs. CIT(A) vide order dated 30.11.2006 upheld the re-assessment proceedings and also upheld the additions made by the A.O and thus dismissed the appeal of the Assessee. Aggrieved by the order of CIT(A), Assessee is now in appeal before and has raised the following grounds:- 1. Validity of reopening of assessment under section 147 of the Act. : ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is independent and isolated and accordingly ignoring the said fact, assessing Officer has wrongly applied in advance the revised rate per M.T. of solid waste with respect to the consumption of land and pit in the relevant assessment year whereas the said revised rate was arrived at in the later year i.e. A.Y.2002-03 on the revision of capacity of the Pits to hold the solid waste; 6. On the validity of reassessment proceedings before us, the ld. A.R. submitted that on receiving the reasons for re-opening of assessment, Assessee vide its letter dated 11.01.2006 to the A.O objected to the reopening of assessment u/s. 147 and interalia submitted that since the reopening was based on change of opinion, the re-assessment proceedings u/s. 147 o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssessment order should be considered as compliance of the requirements of the Act. 8. We have heard the rival submissions and perused the material on record. It is an undisputed fact that the reasons for re-opening of assessment u/s. 147 of the Act was recorded on 31.03.2005 and the same were communicated to the Assessee by ACIT vide letter dated 09.01.2006. In response to the notice for reopening, Assessee vide its letter dated 11.01.2006 had objected to initiation of re-assessment. Before us, ld. A.R. submitted that that the Assessee s objection to reassessment proceedings were not passed by a separate order but were disposed by the A.O in the assessment order dated 22.03.2006 passed u/s. 143(3) r.w.s. 147 of the Act and this fact has ..... X X X X Extracts X X X X X X X X Extracts X X X X
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