9911796707
TMI Blog1986 (2) TMI 94X X X X Extracts X X X X X X X X Extracts X X X X ..... Act, 1961 ('the Act'), on the ground that the assessee had paid a smaller amount of municipal tax than claimed by her at the time of original assessments. In course of the assessment proceedings, the assessee urged that she had concealed no material particulars necessary for the assessments and so the reopening of the assessments under section 147(a) was bad in law. The ITO recorded in his order sheet dated 16-4-1983 as below for all the four years under consideration: "As per the A.R.'s version and verification of the records, it is found that all material facts have been disclosed regarding provision of municipal taxes and the actual amount paid. So the reopening under section 147(a) was wrongly made. And for limitation of time, the ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rovided for in the accounts in accordance with the demands raised at the relevant time together with the resultant loss computed under the income from house property were furnished to the ITO for all the four years under consideration. As the reopening was made under section 147(a) it was urged that the reopening was invalid. The three cases relied upon by the ITO were cases where the reopening under section 147(a) was validly made and so it was urged that those cases did not apply to the facts of this case. On the other hand reliance was placed on the decision in the case of CIT v. Onkarmal Meghraj, HUF [1974] 93 ITR 233 (SC) for the proposition that if an assessment has already become time barred, the same cannot be brought to life by reo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n 147 which states that production before the ITO of account books or other evidence from which material evidence could with due diligence have been discovered by the ITO will not necessarily amount to disclosure. 5. Shri J. Pathak, the learned representative for the assessee, on the other hand, supported the order of the AAC. He stated that the aforesaid Explanation 2 does not apply to this case because the assessee had filed the returns and the computation sheets in which the amounts provided for municipal taxes were clearly stated. It was not a case of producing some account books and taking it away after the hearing. Referring to the order sheet entry dated 16-4-1983, he urged that the ITO himself admitted that there was no non-disclo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rties as well as the facts on record. I find force in the contentions raised for the assessee. In March 1982, the time allowed for reopening the assessments for the assessment years 1975-76 and 1976-77 under section 147(b) had already expired. Hence, respectfully following the decision in the case of Onkarmal Meghraj, I sustain the quashing of the reassessment orders by the AAC for these two years on this ground, alone. Further, there is enough force in the other contentions raised by the assessee in respect of all the four years under consideration. As is clear from the order sheet entry dated 16-4-1983 as well as the reassessment orders passed by the ITO, the ITO has clearly admitted that the conditions for assuming jurisdiction under sec ..... X X X X Extracts X X X X X X X X Extracts X X X X
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