When a notice u/s 148 of the Income-tax Act is issued, the notice must file a return and seek reasons for issuing notices

IN THE INCOME TAX APPELLATE TRIBUNAL
[ DELHI BENCH: ‘B’ NEW DELHI ]

BEFORE SHRI N. K. BILLAIYA, ACCOUNTANT MEMBER

 A N D

MS. SUCHITRA KAMBLE, JUDICIAL MEMBER
(THROUGH VIDEO CONFERENCING)

ITA. No. 3395/DEL/2019
Assessment Year: 2009-10

Duggal Estates Pvt. Ltd.,
HN–1140, Nehru Colony,
NH–3, Faridabad,
Haryana – 121 001.
PIN : AACCD1642A
APPELLANT

Vs.

Income Tax Officer,
Ward : 1 (2)
Faridabad.
RESPONDENT

 A N D

ITA. No. 3396/DEL/2019
Assessment Year: 2009-10

Duggal & Sons Buildwell Pvt. Ltd.,
HN–1140, Nehru Colony,
NH–3, Faridabad,
Haryana – 121 001.
PIN : AACCD5891M
(APPELLANT)

Vs.

Income Tax Officer,
Ward : 1 (2)
Faridabad.
(RESPONDENT)

Assessee by : Shri Kapil Goel, Adv.
Department by: Ms.Nidhi Srivastava, CIT-DR

Date of Hearing 06.05.2021
Date of Pronouncement 24.05.2021

O R D E R

PER SUCHITRA KAMBLE, JM :

Both these appeals are filed by the assessee against the order dated 10/04/2019 passed by the Commissioner of Income Tax (Appeals) Faridabad, for Assessment Year 2009-10. 

2. The common grounds of appeal (except for the amount) are as under :-

’'1.That on the facts and in the circumstances of the case and in law, Ld CIT-A erred in sustaining the order passed by Ld AO u/s 143(3) rws 147 without appreciating that the Assessment Order is bad in law, void-ab-initio and is liable to quashed.

2.That on the facts and in the circumstances of the case and in law, Ld CIT-A erred in sustaining the order passed by Ld AO u/s 143(3)/147 without appreciating that all the additions made are null and void because of no correlation to corresponding incriminating material found during the course of extensive search operation u/s 132 of the Income Tax Act, 1961.

3.That on the facts and in the circumstances of the case and in law, Ld CIT-A has grossly erred and seriously committed a mistake in not declaring the assessment as null and void as admittedly in assesse's case, provisions of Sec 147/148 can't be made applicable when search was conducted u/s 132, as strictly excluded u/s 153A/153B/153C of the Income Tax Act, 1961.

4.That on the facts and in the circumstances of the case and in law, Ld CIT-A has grossly erred and seriously committed a mistake in not declaring the assessment as null and void as admittedly in assesse's case, as no application of mind by the Ld AO and no independent enquiry was made by Ld AO while recording the reasons u/s 147/148 of the Act.

5.That on the facts and in the circumstances of the case and in law, Ld CIT-A has grossly erred and seriously committed a mistake in not declaring the assessment as null and void as admittedly in assesse's case as the prescribed procedure was not followed while framing the assessment, as the objections filed in response to the reasons recorded were not quashed by separate independent speaking order. 

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