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TMI Blog2019 (1) TMI 1468X X X X Extracts X X X X X X X X Extracts X X X X ..... al is unsustainable, since it did not consider the grounds urged before it and has committed an error in not considering the contention of the assessee with regard to the question of assumption of jurisdiction under Section-147 - IT APPEAL NOS. 11 To 14 of 2010 - - - Dated:- 20-11-2018 - MR RAVI MALIMATH AND MR K. NATARAJAN, JJ. For The Appellant : A.A. Kulkarni, Adv. For The Respondent : K.V. Aravind, Adv. JUDGMENT Ravi Malimath, J. The facts in ITA No.11 of 2010, would indicate that the assessee did not file any return of income for the asst. year 1999-2000, within the due date or belatedly. It came to light during the financial year 1998-1999, that the assessee had received a sum of ₹ 2,000/- p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... consider at all, all the grounds taken before it and whereof detailed arguments with written submissions are filed before it? Without prejudice whether having regard to the facts and circumstances of the case and the provisions of law capital gains in respect of the property at Aga Abbas Ali road, Bangalore arose for the asst. year 1999-2000? ITA Nos.12 and 13 of 2010 : Without prejudice whether having regard to the facts and circumstances of the case the jurisdiction under Section - 147 and the issue of notice under Section - 148 were valid in the eyes of law? Common Question of law in All connected Appeal : Whether the question of assumption of jurisdiction under Section-147 and the issue of notice under Section-148 of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at internal page-20, wherein after narrating the relevant facts of the case, the Tribunal comes to the conclusion that, on the issue of reassessments, the consideration of the facts by the Commissioner of Income Tax (Appeals) did not require any further deliberation and are upheld. This sentence in our considered view may not be right. To consider an appeal merely by holding that the consideration of facts would not require any further deliberation would not be appropriate. The Tribunal was required to reassess the material and thereafter come to a conclusion. Without according any reason and merely to accept the conclusion of the Commissioner of Income Tax (Appeals) therefore, would be inappropriate. Therefore, we are of the considered vie ..... X X X X Extracts X X X X X X X X Extracts X X X X
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