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TMI Blog2015 (5) TMI 1087X X X X Extracts X X X X X X X X Extracts X X X X ..... illegal and unlawful. We are in complete agreement with the view taken by the learned CIT(A) confirmed by the learned Tribunal holding the assessment/ reassessment proceedings illegal and unlawful. In view of the above, when the assessment / reassessment itself are found to be illegal and unlawful, the validity addition made by the AO is not further required to be gone into. - Decided in favour of assessee - Tax Appeal No. 291 of 2015 - - - Dated:- 4-5-2015 - M. R. Shah And S. H. Vora, JJ. Mr Sudhir M Mehta, Advocate for the Appellant ORDER ( Per : Honourable Mr. Justice M. R. Shah ) 1.0. Feeling aggrieved and dissatisfied with the impugned judgment and order dated 30.10.2014 passed by the learned Income Tax Appellate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der dated 28.12.2007 determining the total taxable income at ₹ 13,85,20,464/. 2.2. That being aggrieved and dissatisfied with the assessment order passed under Section 143(3) r/w Section 147 of the Act, the assessee preferred appeal before the learned CIT(A). Before the learned CIT(A), the assessee challenged the legality and validity of the initiation of the reassessment proceedings / pendency of the reassessment as well as also challenged the assessment order on merits. That by order dated 31.3.2008, the learned CIT(A) allowed the said appeal holding that reopening of the assessment was illegal and unlawful. On merits also, learned CIT(A) deleted the addition of ₹ 3,14,37,602/made by the AO on account of income from undiscl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arned advocate for the appellant that even otherwise on merits also the learned Tribunal has material erred in confirming the order passed by the learned CIT(A). It is submitted that as the purchase made from M/s. Ashok Synthetics was found to dubious and / or not genuine and consequently when the AO made the additions on account of purchase from M/s. Ahsok Synthetics, the learned CIT and learned Tribunal are not justified in deleting the said additions. 3.3. Shri Mehta, learned advocate for the appellant has further submitted that in the facts and circumstances of the case the learned Tribunal has materially erred in confirming the order passed by the learned CIT(A) holding the reassessment proceedings illegal and invalid. It is submitt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t vide his office order No. SRT/CITII/ Scrt/Asst./R6/ 200607 dated 13.07.2006 and notice u/s. 148 was issued and served within three months i.e. 31.3.2007 by another Assessing Officer, who is ACIT, Cir.6, Suart without having reassignment of the case or assuming legal jurisdiction over the case of A.Y 200405. It is relevant to mention that even in the event of concurrent jurisdiction, no junior authority can assume jurisdiction over a case suo moto. It is obvious from the records that there was no reassignment of the case or reallocation of case to the present AO; who has issued notice u/s. 148. Therefore, the proceeding itself is abinitio void. Therefore, the contention of the learned AR is found to be tenable, because of the fact that whi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Silk Mills have encashed their money through Shroff or further issued their cheques to somebody else for which the appellant cannot be held responsible. Therefore, in my considered opinion, reopening of the assessment is not valid, rather contrary to the law. Furthermore, it is found that appellant has challenged the reopening of the assessment and sought copy of justifiable grounds and reasons for reopening vide letter dated 3.7.2007. The copy of reasons for reopening of the case has only been given to the appellant on 27.12.2007 and assessment has been completed on the very next day on 28.12.2007. Obviously, appellant was not having any time of given proper opportunity to rebut the reasons recorded for reopening the assessment, hence e ..... X X X X Extracts X X X X X X X X Extracts X X X X
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