Case Law Details
Case Name : ITO Vs Smt. Sarti Devi (ITAT Delhi)
Related Assessment Year : 2004-05
Courts :
All ITAT ITAT Delhi
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According to Section 151(1) proviso if the Assessing Authority who is below the rank of Assistant Commissioner or the Deputy Commissioner want to reopen the ‘case after the expiry of 4 years unless the Commissioner is satisfied that it is a fit case for issue of that notice. In the present case the case is reopened and a notice under section 148 is issued with the prior approval of Additional Commissioner of Income Tax Rewari and not with the approval of Commissioner. Additional Commissioner has been defined u/s 2(lC) and the Commissioner is defined under section 2(16).
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Can u please send me the link for the full text of Judgement?
AO are the neglected children of the Income tax department . First they cut off the legs then the eyes then the ears then the head . then and finally the hands .then they expect quality work from them . They need to process thousands of returns scrutinise 150 returns collect the taxes which the IRS officers have determined. even the 150 assessments that are supposed to be done by these officers the JCIT/Addl JCIT interfere and force them to make huge assessments on the basis of oral instructions. make them reopen assessments on some crazy logic ( I am telling you !!) The AOs dont have staff stenographers inspectors etc .At the end of it for all the deficiencies in the ast. orders the blame is on the assessing officer The JCIT/Addl.CIT has access to all the staff of the range and have administrative control over them .By this power that he wields he makes the assessing officer dance according to his tune.He also does write his ACR The end result the assessment get knocked out at the first appeal stage he the assessing officer is found fault .In fact there is no responsibility for the supervisory officer .He sits there and issues directions which are questionable.
The CIT appeals have two stenographers a host of peons and drivers and they need to just complete 75 cases.