9911796707
TMI Blog1986 (7) TMI 30X X X X Extracts X X X X X X X X Extracts X X X X ..... me-tax Act, 1961. The Tribunal has referred the following question of law for the opinion of this court : " Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was justified in refusing permission to the Revenue to raise the ground of applicability of section 147(b) ? " The assessee is a partnership firm. For the assessment year 1973-74 corresponding t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... come of M/s Sukhani Co. was that of the assessee only and that, therefore, it should be assessed in the hands of the assessee only. Accordingly, lie reopened the assessments under section 147(a) and issued a notice under section 148 to the assessee. The assessee appealed and pointed out that there being no omission to disclose any material facts, the reassessments were not valid under section 14 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was only on that basis the arguments proceeded throughout and the matter was decided by the Appellate Assistant Commissioner. The Tribunal, however, found that the reassessments could not be sustained under section 147(a). The short question for our consideration is, whether the Tribunal was justified in refusing permission to the Revenue to raise the additional ground as to the applicability of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dditional ground not set forth in the memorandum of appeal. It will be seen from the records that a specific question was put by the Appellate Assistant Commissioner to the Income-tax Officer while disposing of the appeal and the Income-tax Officer firmly stated that he reopened the assessments only under section 147(a). The arguments of the Revenue also proceeded on that basis. The Tribunal was, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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