9911796707
TMI Blog2003 (6) TMI 469X X X X Extracts X X X X X X X X Extracts X X X X ..... common issue they are being disposed of by the consolidated order for the sake of convenience. The common grievance of the revenue in these appeals is that the CIT(A) has erroneously cancelled the assessments passed by the Assessing Officer under section 143(3), read with section 147 of the Act in the case of the first two assessees and under section 144 r.w.s. 147 in the case of the third assessee. 2. The facts in brief are that the assessee are employed as Capital in Indian Airlines. In all these cases, the assessments were reopened under section 147 of the Act by issuing notices under section 148 of the Act, the details of which are as under : Name of the assessee Asstt. year Date of notice Capt. A.P. Kamat 1992-93 21-2-1997 - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , mean allowance, light refreshment allowance and special travelling allowance, which are sought to be taxed as the income of the assessees, are not taxable in their hands as they are in the nature of reimbursement of the expenditure incurred by the assessees and as such they could not form part of the income. He accordingly completed the assessments by adding the allowances after allowing the permissible deduction. It may be mentioned here that in the case of the third assessee, viz., Capt. G.K. Kapoor, the assessments were completed under section 144 r.w.s. 147 of the Act as none appeared in response to the notice issued under section 143(2). 3. Aggrieved, the assessees filed appeals before the CIT(A), inter alia, raising a preliminary o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ndency of the notices under section 148 of the Act issued earlier, because the limitation for completing the assessments thereon was expired after two years from the end of the financial year in which the notices were issued. Therefore, the CIT(A) was not justified in cancelling the assessments is not based on valid notices. The learned counsel for the assessees, on the other hand, relied on the orders of the CIT(A). He has also contended that the revenue's appeals are not maintainable for the reason that the disputed tax effected is less than ₹ 1.00 lacs. In this connection reliance was placed on the decision of the jurisdictional High Court in the case of CIT v. Camco Colour Co. 254 ITR 565. 5. We have considered the rival submissi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cannot be commenced unless and until there is disposal of the earlier proceedings. Similar view was expressed by the Kerala High Court in the case of Smt. Niloter Hameed v. ITO [1999] 235 ITR 161 and also by the Chandigarh Bench of the Tribunal in the case of H.P. State Forest Corporation Ltd. v. JCIT [2002] 80 ITD 591 . No contrary decision of any High Court or the Supreme Court has been brought to our notice for taking a different view. The plea of the learned Departmental Representative that that the notices issued in March, 2001 are not during the pendency of the earlier notices issued and as such are fresh notices issued validly, cannot be accepted. The machinery for reassessment was already set in motion by the issuance of the earlie ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
