Document Fragment View
Fragment Information
Showing contexts for: Abinitio void in Sh. Kewal Singh, Amritsar vs Income Tax Officer, Ward 4(3), Amritsar on 21 February, 2022Matching Fragments
2. That the Ld. CIT(A) did not appreciate that no reasonable and proper opportunity of being heard was allowed by the AO before making this heavy and uncalled for addition. - As such, the order of the worthy CIT(A) therein confirming the order of the AO is bad in law and is liable to be cancelled.
3. That the issuance of notice u/s 148 is illegal, invalid and void abinitio and the same is liable to be cancelled as this case has been reopened on the basis of borrowed^ satisfaction and without going into the facts and merits of the case. As such the proceedings thereof are illegal, invalid and void abinitio as there is no application of mind at the time of reopening the case. As such the assessment completed accordingly is bad in law and is liable to be cancelled. As such, the order of the worthy CIT(A) thereby confirming the order of the AO is bad in law and is liable to be cancelled.
8. That the AO has grossly erred in charging interest u/s 234B at Rs.6,57,222/- without giving any opportunity of being. As such the interest charged may be cancelled. Alternatively, the interest charged is very high & excessive.
9. That any other ground of appeal which may be urged at the time of hearing of the appeal."3 ITA No.566/Asr/2017
3. At the time of hearing, the assessee has raised legal issue challenging the issuance of notice u/s 148 as illegal, invalid and void abinitio on the basis of borrowed satisfaction and non-application of mind to the facts and merits of the case as property was inherited by the appellant and as such the CIT(A)'s order was illegal, invalid and void ab initio thereof vide ground no.3 and 5 as above.
19. In the above view, we are of the view that the notice issued u/s 148 by the AO was illegal, and void abinitio. Accordingly, the order of the worthy CIT(A) thereby confirming 2nd reopening of assessment by issuing notice u/s 148 by the AO on identical facts by treating the status of the appellant as individual is bad in law and hence it is hereby cancelled.
20 Thus, the grounds on legal issue are decided in favour of the assessee, therefore, other ground are not adjudicated which as such remained academic.