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TMI Blog2016 (11) TMI 1649X X X X Extracts X X X X X X X X Extracts X X X X ..... owing substantive grounds: "1.00 On the facts and circumstances of your appellant's case as well as in law, the ld. CIT(A) erred in dismissing the ground of your appellant that the order passed u/s 143(3) r.w.s. 147 of the Act by the Id. AO is bad in law, on wrong plea that your appellant has not filed the return of income with the Id. AO but with ITO, Ward 5(1), Baroda and hence reopening of assessment is prima facie justified. 1.01 Your appellant submits that it was fully explained to ld. AO with documentary evidence while objecting to reasons recorded that your appellant had filed the return of income and also offered the income on sale of property in question in the said return of income filed. Your appellant further submits t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng Officer's reopening reasons recorded on 18.03.2014 as under: "Reason recorded for re-opening the assessment u/s 147 of the I.T.Act,1961 Name & Address of the Assessee : Amin Rajendrabhai Khundbhai 11, Anand Sagar Apartment, Anand Sagar Society, 11, Anand Sagar Apartment, Anand Sagar Society, Jetalpur Road, Jetalpur Road, Vadodara Gujarat 390007 Asst. Year : &nb ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sessing Officer's order dated 09.02.2015 disposing of assessee's objection to reopening reads that the said return had not been filed u/s.139(1) of the Act. The CIT(A) on the other hand is of the view that the said return was not filed with the Assessing Officer issuing Section 148 notice. The fact however remains that the filing of assessee's return in question (supra) is not otherwise in dispute. We put up a specific query to Ld. Departmental Representative to prove that assessee's residential status or his ward is different in the above stated return or in Section 148 notice or in reassessment. He could not point out such difference. It has further come on record that assessee had also received acknowledgement of his return from departme ..... X X X X Extracts X X X X X X X X Extracts X X X X
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