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TMI Blog2016 (7) TMI 1559X X X X Extracts X X X X X X X X Extracts X X X X ..... M/s. Shree Jairam Education Society, M/s. Arihant Coal Sales India Pvt. Ltd., M/s. Heavy Cargo Movers Pvt. Ltd., M/s. Nathuram Srinarayan Agrawal Versus Pr. CIT-I, CIT (Exemption) , Bhopal. - 2016 (7) TMI 1559 - ITAT INDORE - TMI - Revision u/s 263 - by order passed u/s 127 CIT transferred the cases to the present Assessing Officer who completed the assessment on 30th March, 2014, as they were ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issioner of Income-tax. Thus, the grounds of appeal in all the appeals under consideration are dismissed. - Decided against assessee. - ITA No. 467/IND/2016, 275/IND/2016, 341/IND/2016, 407/IND/2016, 425/IND/2016, 427/IND/2016, 451/IND/2016, 452/IND/2016, 454/IND/2016, 463-464/IND/2016, 493/IND/2016, 539-540/IND/2016, 547/IND/2016, 559/IND/2016, 562/IND/2016, 588/IND/2016 - - - Dated:- 14-7-2016 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ometax- I, Bhopal. 3. At the out-set, the ld. Authorized Representative of the assessee submitted that in all these cases, the cases were transferred to the Assessing Officer from earlier Assessing Officer on 29.03.2014 vide order dated 29.03.2014 passed u/s 127 of the Act by the then CIT, Bhopal. Later on, the AO passed the assessment order on 30.03.2014, since the cases were getting time bar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d the cases to the present Assessing Officer. The present Assessing Officer completed the assessment on 30th March, 2014, as they were getting barred by limitation at the returned income filed by the assessee without making any enquiry. He argued that though the earlier AO may have made enquiry in these cases but due to paucity of time the present Assessing Officer did not have time to look into t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion and frame a detailed assessment order on the issues in the returns of income. Therefore, we have no hesitation in accepting the arguments of the ld. Departmental Representative and upholding the present orders passed u/s 263 of the Income-tax Act, 1961, by the Commissioner of Income-tax. Thus, the grounds of appeal in all the appeals under consideration are dismissed. 6. In the result, all ..... X X X X Extracts X X X X X X X X Extracts X X X X
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