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TMI Blog2018 (9) TMI 2070X X X X Extracts X X X X X X X X Extracts X X X X ..... er section 148 of the Act. Jurisdiction of the JCIT i.e. online approval mentions to be JCIT, Range-I, Aurangabad - Online recording of reasons and online approval of JCIT in the absence of specific provisions under the Act provided for the same, cannot be upheld since in the relevant assessment years, no such amendment was made to the Income-tax Act. Without going into allegation of recording of reasons on a date before the date of approval by the JCIT or after issuing notice, are not being individually addressed as it is case of Revenue that proceedings for re-assessment were initiated on the basis of online application, online seeking of approval by the Assessing Officer from JCIT and the said approval being granted by JCIT online. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al income be allowed in full and the addition made to other income be deleted. Just and proper relief may be granted to the appellant. 2. The opinion expressed in the order may severely affect the reputation of the Assessee. Therefore appellant request to delete the opinion expressed in para 9 (page 6 7) of the order by Hon ble C.I.T. 3. The appellant prays to allowed to add, delete, enlarge the grounds of appeal at the time of hearing. 5. The assessee has raised additional ground of appeal which reads as under:- On facts and circumstances prevailing in the case and as per provisions of law, it be held that, the assessment framed u/s 147 r.w.s. 143(3) of the Act is without following the law and the provisions of Inc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n 20.09.2011. However, as per screen shot of ITD software, JCIT approved initiation of re-assessment proceedings on 19.09.2011. The learned Authorized Representative for the assessee also opposed arguments of learned Departmental Representative for the Revenue that reasons for reopening of assessment were said to be submitted online on 17.09.2011 and the approval on 19.09.2011 was thus, valid. It was pointed out by the learned Authorized Representative for the assessee, the said reasons were signed on 20.09.2011 on the order sheet as filed by learned Departmental Representative for the Revenue. He also pointed out that in the absence of any provisions of the Act for recording of reasons and obtaining the approval online, the re-assessment p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 11. 9. The learned Departmental Representative for the Revenue on the other hand, strongly opposed the arguments of learned Authorized Representative for the assessee and placed reliance on the reply given by Assessing Officer on various issues. 10. After hearing both the learned Authorized Representatives and after perusing the records, the short submissions made by assessee in writing and reply of the learned Departmental Representative for the Revenue, wherein various submissions have been made by both the parties in support and against initiation of re-assessment proceedings. Though the process of initiation of proceedings is jurisdictional issue and the same needs to be adjudicated first but second aspect of the issue raised is a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nto allegation of recording of reasons on a date before the date of approval by the JCIT or after issuing notice, are not being individually addressed as it is case of Revenue that proceedings for re-assessment were initiated on the basis of online application, online seeking of approval by the Assessing Officer from JCIT and the said approval being granted by JCIT online. In the absence of any provisions in the Act at the relevant point of time, I find no merit in the re-assessment proceedings initiated against assessee and the same are held to be bad in law. Accordingly, re-assessment order passed in the case is held to be invalid. I have decided the issue on jurisdictional issue and I do not address the issue raised on merits. The additi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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