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TMI Blog2008 (1) TMI 378X X X X Extracts X X X X X X X X Extracts X X X X ..... ceedings on behalf of the assessee, no specific order needs to be passed by the Assessing Officer - notice was issued to the assessee under section 148 on January 14, 2000, and it was served on the assessee on January 31, 2000 - the notice was time barred in view of the provisions of section 149(3) - 1226 of 2007 - - - Dated:- 7-1-2008 - MADAN B. LOKUR and V. B. GUPTA JJ. Ms. Rashmi Chopra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that this contention was not urged by the assessee before the Assessing Officer or before the Commissioner of Income-tax (Appeals) but it was urged as an additional ground before the Tribunal. The Tribunal examined the application filed by the assessee for urging the additional ground and that application was allowed by an order dated August 28, 2006. Against that order, the Revenue had preferred ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ard by the Assessing Officer as to his liability to be treated as such." 6. On a plain reading of section 163(2) of the Act, it appears to us that when an order adverse to the assessee/agent is passed by the Assessing Officer, then a written order is required to be made. However, if there is no objection to the agent continuing the proceedings on behalf of the assessee, no specific order needs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Act which does not provide for a specific or written order to be passed by the Assessing Officer. 8. In our opinion, if a person filing a return as an agent of the assessee is not accepted as an agent for further proceedings, then the Assessing Officer must pass an order so that the agent or assessee can file an appeal. But, as in the present case, if the proceedings have gone on as if there ..... X X X X Extracts X X X X X X X X Extracts X X X X
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