9911796707
TMI Blog2022 (9) TMI 874X X X X Extracts X X X X X X X X Extracts X X X X ..... Act] for A.Y.2007- 08. The impugned order was originated from the order of the ld. Assistant Commissioner of Income Tax ,Hoshiarpur (in brevity the AO), order passed u/s 144/148 of the Act, date of order 28.03.2014. 2. The assessee took the following grounds which are as follows:- "1. That the assessment framed is illegal unjustified and uncalled for, notice issued u/s 148/147 of Income Tax Act is bad in law, especially when the matter of assessment is still alive owing to departmental appeal with Hon'able Punjab & Haryana High Court. 2. That the notice issued u/s 147/148 of Income Tax Act is bad in law especially when A.O. failed to record the proper reason and merely relying on the order of CIT (A) reopen the case. The order was not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al. " 2.1. The assessee filed an additional ground which is reproduced as under: "1. That the notice issued u/s 147/148 of bad in law as it has been beyond 4 years after the completion of relevant assessment years." 3. Brieflystated the fact is the assessee is a civil contractor and filed its return on dated 13.03.2008 and return was processed u/s 143(1) on dated 23.05.2008 for the relevant assessment year. The reassessment notice was issued u/s 148 of the Act on dated 04.02.2009 reassessment was completed. The appeal was filed before the ld. CIT(A). The ld. CIT(A) was allowed reliefpartly. 4. The assessee filed an appeal before the ITAT, Amritsar Bench. The assessee's appeal was allowed on basis of the technical ground, bearing ITA No ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ome Tax Act, 1961 was completed on 24.12.2009 at total income of Rs.67,71,213/- as against the returned income of Rs. 14,23,000/-, thereby making total addition of Rs.53,48,213/- in assessee's case under different heads. Penalty proceedings u/s 271(1 )(c) of the Income Tax Act, 1961 were also initiated. 3. The assessee filed appeal against the assessment order and (he Ld. CIT(A), Jalandhar vide order dated 28.10.2010 passed in appeal No. 447/09-10/CIT(A)/Jal, allowed relief of Rs.26,19.862'- to the assessee and confirmed the addition of Rs. 27,28,351/- made by the AO. The department as well as the assessee filed appeal against the order of Ld.CIT(A) before the Hon'ble ITAT. The Hon'ble ITAT vide its order dated 26.04.2012 allowe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the course of assessment proceeding." 6.1 The ld. Counsel further argued that the same issue cannot be agitated twice which was already in alive and sub-judice before the higher authority. He relied on the judgment of Hon'ble High Court of Punjab & Haryana in the case of "Duli Chand Singhania Vs. Asstt. CIT" [2004] 136 Taxman 725 (P & H). 6.2. Considered the order of Coordinate Bench in the case of "Apeejay Education Society vs. Assistant Commissioner of Income Tax, Circle-III, Jalandhar [2016] 73 taxmann.com54 (Amritsar-Trib.)/[2016] 47 ITR (T) 33 (Amritsar-Trib.) [25.02.2016]: "IT: Where Assessing Officer completed assessment in case of assessee under section 143(3), in absence of any failure on part of assessee to disclose all mater ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gainst 8% declared by the assessee. However, in the case of the assessee, ld. CIT(A) has upheld addition @ 12% on contract receipts." 8. The findings of the ld. CIT(A) had not been controverted the assessee's submission by bringing new facts. The ground of the assessee was adjudicated during passing of order. 9. We heard the rival submissions and relied on the documents available in the records and respectfully considered the judgments of the different apex courts. The assessee was assessed twice in same assessment year in same issue. In first phase, the appeal was completed on basis of the part relief. The ITAT allowed the assessee's appeal on basis of the technical ground. The same issue which the CIT(A) had disallowed in first phase wa ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
