Decided on June 19,2014

The D.C.I.T. Appellant
VIKAS SHARMA Respondents


Sushma Chowla, Member (J) - (1.) THESE two appeals filed by the Revenue are against the separate orders of the Commissioner of Income Tax(Appeals) -I, Ludhiana dated 02.06.2011 and 20.09.2013 respectively against the orders passed under section 143(3) of Income Tax Act, 1961 (in short 'the Act').
(2.) BOTH the appeals filed by the Revenue against the same assessee on similar issue were heard together and are being disposed off by this consolidated order for the sake of convenience. ITA No. 833/Chd/2011: The Revenue in ITA No. 833/Chd/2011 has raised following grounds of appeal : 1. That the Ld. CIT(A) has erred both in law and on facts by holding that re -opening of assessment is invalid & void ab initio despite of the fact that there was no procedural lapse in reopening the assessment u/s. 147 of the I.T. Act 1961 as is clearly evident from the reasons recorded before issue of notice u/s. 148 of I.T. Act, 1961. (Copy of reasons recorded is enclosed as Annexure). 2. That the Ld. CIT(A) has erred in law and on facts in deleting the addition of Rs. 62,21,063/ - made u/s. 40(a)(ia) of the I.T. Act, 1961 as the assessee had failed to deduct TDS as per provisions of Section 194C of IT Act 196I on freight payment made. 3. That the order of the Ld. CIT(A) be set -aside and that of the A.O. be restored. 4.THAT the appellant craves leave to add or amend any ground of appeal before it is finally disposed off.
(3.) The issue in ground No. 1 raised by the Revenue is against reopening of assessment under section 147 of the Act.;

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