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TMI Blog2016 (11) TMI 1015X X X X Extracts X X X X X X X X Extracts X X X X ..... applied the amended provisions and in that view of the matter, we are of the opinion that the view taken by the AO, since return was not filed under section 148 of the Income Tax Act, first question is required to be answered against assessee as the AO has not touched amended provisions and in that view of the matter, the first issue is answered against the assessee. - DB Income Tax Appeal No. 04 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sustaining levy of interest u/s 139(8) and 215/217 of the I.T. Act when it is a case of reassessment. 3. Counsel for the appellant has taken us to the order of AO, CIT (Appeals), Income Tax Appellate Tribunal and relied upon the decision of the Supreme Court which has confirmed the order of Allahabad High Court in the case of Foramer Vs. CIT (2001) 119 Taxman 61 and also the decision Patna Hi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... axmann 44, Punjab Haryana High Court in the case of Darshan Lal Gulati Vs. Commissioner of Income Tax, Jalandhar- (2008) 173 Taxman 268 and Allahabad High Court in the case of Commissioner of Income Tax Vs. Oswal Exports- (2015) 57 Taxmann 259 which is equivalent to (2014) 369 ITR 630 (Allahabad), counsel for the respondent has contended that AO while deciding the assessment has gone to the unam ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... view taken by the AO, since return was not filed under section 148 of the Income Tax Act, first question is required to be answered against assessee as the AO has not touched amended provisions and in that view of the matter, the first issue is answered against the assessee. 8.1 Second issue in view of the decisions of Allahabad High Court and Punjab Haryana High Court will be followed by th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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