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TMI Blog2019 (1) TMI 1534X X X X Extracts X X X X X X X X Extracts X X X X ..... ficer ought to have proceeded under Section 155(1)(C) of the Act and not under Section 148 - Held that:- The Tribunal found that the subject matter in Dalmia Manganese Corporation [1997 (3) TMI 13 - SUPREME COURT] was relating to the withdrawal of development rebate allowed by the Assessing Officer in the regular assessment order. Subsequently, proceedings were taken under Section 154 of the Act f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stions of law raised here against the assessee and in favour of the Revenue - ITA. No.1349 of 2009, ITA. No.1350 of 2009, ITA. No.1351 of 2009 And ITA. No.1353 of 2009 - - - Dated:- 18-1-2019 - MR K. VINOD CHANDRAN AND MR ASHOK MENON, JJ. For The Appellant : ADVS. SMT. PREETHA S. NAIR SRI. ANIL D. NAIR SRI. E. K. NANDAKUMAR (SR. ) For The Respondents : ADVS. SRI. P. K. RAVINDRANATHA ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r Section 148 of the Act, with sanction obtained under Section 151 and assessment completed under Section 144. 2. The proceedings were completed after affording the assessee with an opportunity, which was not availed of. We find from the assessment order that the assessee's had appeared before the Assessing Officer and sought adjournment, but then did not subsequently appear. The Assessing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hdrawal of development rebate allowed by the Assessing Officer in the regular assessment order. Subsequently, proceedings were taken under Section 154 of the Act for rectification of the assessment. The Hon'ble Supreme Court found that when there is a specific provision in so far as re-opening of assessment, there could be no resort made to a general provision for rectification. 4. The Trib ..... X X X X Extracts X X X X X X X X Extracts X X X X
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