[2014] 50 taxmann.com 89 (Jodhpur - Trib.)
IN THE ITAT JODHPUR BENCH
Kumbh Singh Patawat
v.
Assistant Commissioner of Income-tax*
HARI OM MARATHA, JUDICIAL MEMBER
AND N.K. SAINI, ACCOUNTANT MEMBER
IT APPEAL NO. 546 (JODH.) OF 2013
[ASSESSMENT YEAR 2007-08]
MAY 2, 2014
Section 67, read with sections 4 and 147, of the Income-tax Act, 1961 - Association of person - Computation of a share of a member of (Reassessment) - Assessment year 2007-08 - Assessing Officer reopened assessment of assessee on basis of an agreement of purchase of certain land - Assessee contended that said agreement did not pertain to him as an individual but pertained to AOP of which he was one of members - It was found that same Assessing Officer had, later on, initiated reassessment proceedings under section 147 against AOP, on basis of same agreement - Whether since Assessing Officer himself had treated impugned agreement to belong to AOP, reassessment order made in assessee's case as individual could not survive and, accordingly, was liable to be quashed - Held, yes [Para 8] [In favour of assessee]
IN THE ITAT JODHPUR BENCH
Kumbh Singh Patawat
v.
Assistant Commissioner of Income-tax*
HARI OM MARATHA, JUDICIAL MEMBER
AND N.K. SAINI, ACCOUNTANT MEMBER
IT APPEAL NO. 546 (JODH.) OF 2013
[ASSESSMENT YEAR 2007-08]
MAY 2, 2014
Section 67, read with sections 4 and 147, of the Income-tax Act, 1961 - Association of person - Computation of a share of a member of (Reassessment) - Assessment year 2007-08 - Assessing Officer reopened assessment of assessee on basis of an agreement of purchase of certain land - Assessee contended that said agreement did not pertain to him as an individual but pertained to AOP of which he was one of members - It was found that same Assessing Officer had, later on, initiated reassessment proceedings under section 147 against AOP, on basis of same agreement - Whether since Assessing Officer himself had treated impugned agreement to belong to AOP, reassessment order made in assessee's case as individual could not survive and, accordingly, was liable to be quashed - Held, yes [Para 8] [In favour of assessee]
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