Friday, June 10, 2011

Failure To Ask For S. 147 Reasons Fatal: Delhi High Court


CIT vs. Safetag International India Pvt Ltd (Delhi High Court)

If assessee does not ask for s. 147 reasons & object to reopening, ITAT cannot remand to AO & give assessee another opportunity


The assessee’s assessment was reopened u/s 147. *The assessee did not ask for the recorded reasons*. Even before the CIT(A), though the assessee challenged the reopening as being without jurisdiction, *it did not ask for the reasons*. Before the Tribunal, the assessee claimed that *it was not aware that it could demand the reasons and object thereto*. Pursuant thereto the Tribunal *remitted the case to the AO with direction that the reasons & opportunity to object be provided* and denovo assessment be framed if objections were rejected. On appeal by the department, HELD allowing the appeal:
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Dear Friends : The emails are schedule to be posted in the blog and will sent to the group on carious dates and time fixed. Instead of sending it on one day it is spread on various dates. regards. R R Makwana
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