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TMI Blog2018 (2) TMI 1918X X X X Extracts X X X X X X X X Extracts X X X X ..... ssee s own case for Asstt. Year 2007-08, on identical grounds, the AO had reopened the assessment and the assessee had preferred a Writ before the Hon ble Delhi High Court wherein [ 2014 (12) TMI 393 - DELHI HIGH COURT] had set aside the notice and order. CIT(A) has also noted that the reasons recorded for assessment years 2006-07 and 2007-08 were identical and, therefore, the notice issued u/s 147 for reassessment proceedings was void ab initio and hence the subsequent proceedings u/s 143(3) / 148 of the Act were liable to be annulled. - we do not find any reason to differ from the findings of the CIT(A) as he as examined the issue in detail after going through the assessment records. - Decided against revenue. - ITA No.:- 5833/Del /201 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... provisions of section u/s 40(a)(ia) attract on the above mention amount. The assessee neither at time of assessment proceedings nor at the time of filing of returns of income disclosed the above mentioned facts. In view of these facts and after due application of mind, I have reason to believe that income chargeable to tax has escaped assessment of the A.Y. 2006-07 for the reason of failure on the part of the assessee to disclose fully and truly all mentioned facts necessary for his assessment. Therefore, case is fit for reopening the assessment u/s 147/148 of I.T. Act. The prior sanction of CIT is required before issue of notice u/s 148 of IT Act as per provision of section 151(1) Income Tax Act. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Ld. Sr. DR placed extensive reliance on the findings of the AO as contained in the reassessment order dated 28.3.2014. It was submitted that there was a difference in the gross receipts of the assessee and the assessee had also failed to deduct tax at source on various payments and that this information was a valid reason for reopening the assessment and, therefore, the Ld. CIT(A) had erred in holding the reassessment proceedings as void ab initio. 5. We have heard the Ld. Sr. DR and have also perused the material on record. A perusal of the impugned order shows that Ld. CIT(A) has noted that since the original assessment u/s 143(3) was passed on 28.3.2008 and the notice u/s 147 was issued on 28.3.2013, the same was issued ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ₹ 5,27,52,272/-, The Ld. CIT(A) has noted that he has gone through the assessment and found that during the original assessment proceedings the AO has gone in detail in the wages payment and all material facts were available on record during the original assessment proceedings. The Ld. CIT(A) has also referred to the note-sheet entry dated 26.3.2008 in the assessment records and noted that the AO had disallowed ₹ 4,71,867/- being 1% of the total wages to cover up for any discrepancy. Thus, on facts, the Ld. CIT (A) has reached the conclusion that the AO s contention that relevant details were not produced before the AO during the original assessment proceedings was not borne out from the assessment records in the original assess ..... X X X X Extracts X X X X X X X X Extracts X X X X
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