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TMI Blog2024 (8) TMI 347X X X X Extracts X X X X X X X X Extracts X X X X ..... ication of mind and callousness. Reopening the case again and sending notice u/s 148 twice in a gap of a year and dragging the assessee to the litigation and creating another demand simply because both the AO and appellant authority have not bothered to examine the facts which has been brought on record and harassing the assessee for unwanted litigation for several years as first appeal has been decided after more than 7 years. Be that as may be, the impugned assessment order passed by the AO u/s. 144/147 is here by quashed, because already earlier assessment order was passed u/s. 143(3)/147 on 19/03/2015 making the same addition. Decided in favour of assessee. - SHRI AMIT SHUKLA, JUDICIAL MEMBER SHRI RATNESH NANDAN SAHAY, ACCOUNTANT MEMB ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... AO failed to apply his independent mind to such material before reopening the assessment, therefore the reopening is bad in law. II. Addition as unexplained purchase of Rs. 4,25,880/-: 3. On the facts and in the circumstances of the case and as per the law, the ld CIT(A) erred in confirming the order of A.O in disallowing the purchases from one party of Rs. 4,25,880/- without considering the genuine of purchase duly supported by documents details like bank statement showing payments made to supplier, purchase bills, ledger accounts, quantitative details MVAT return etc, therefore merely on the information received from the sales tax department and third party statement, purchases cannot be treated as non- genuine. 4. On the facts and in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... spected Sir, Sub: NOTICE UNDER SECTION 148 OF THE INCOME TAX ACT 1961 Ref: M/S. SUVIDA DRUMS PAN: AAMFS2922B ASST. YEAR: 2009-2010. With reference to the above and under instruction of our above referred client, we would like to submit you as under: The Income chargeable to tax for the assessment year 2009-10 has been already assessed by the Assessing Office Mr. K. K. Sonawane, Income Tax officer, Ward - 2(4), Kalyan. Copy of Demand Notice issued under section 156 of the Income Tax Act by the Assessing officer is attached for your record. Your good self are therefore requested to take the above documents on your records and cancel the Notice issued under section 148 of the Income Tax Act 1961. 5. Thus, he submitted that the present assessme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (A) in the statement of facts and grounds of appeal which is evident from Form 35. Despite this, Ld. CIT(A) has dismissed the assessee s part on the ground that there is no compliance on notice. Simply because assessee could not respond to the notices sent on E-mail. 10. However, none of the lower authorites despite bringing this fact on record have been bothered to look into this matter that already assessment order u/s. 147/143(3) has been made on the addition of alleged bogus purchase of Rs. 4,25,880/- and this addition has attained finality. This shows casual approach and complete non application of mind and callousness. Reopening the case again and sending notice u/s 148 twice in a gap of a year and dragging the assessee to the litigat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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