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CIT v. Ashish Rajpal

Court :
High Court

Brief :
Revision : S. 263 of Income-tax Act, 1961 : A.Y. 2002-03 : Notice u/s.263 referring to four issues and final order passed referred to nine issues : Order of revision bad in law.

Citation :
CIT v. Ashish Rajpal , 180 Taxman 623 (Del.)


The assessee was a builder engaged in the business of construction of properties. For the A.Y. 2002-03 the case of the assessee was taken up for scrutiny and the assessment was completed u/s.143(3) of the Income-tax Act, 1961. Subsequently the Commissioner issued notice u/s.263 on four grounds. After hearing the assessee the Commissioner passed order u/s.263, revised the assessment order and crystallised nine issues which, according to him, required an enquiry and investigation. The Tribunal set aside the order of the Commissioner.

On appeal by Revenue, the Delhi High Court upheld the decision of the Tribunal and held as under :

"The notice dated 11-5-2006 issued by the Commissioner before commencing the proceedings u/s.263 referred to four issues; while the final order dated 18-19-1-2007 passed referred to nine issues; some of which obviously did not find mention in the earlier notice and, hence, resulted in the proceedings being vitiated as a result of the breach of the principles of natural justice."


CA.Tarun Maheshwari
on 29 September 2009
Published in Income Tax
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