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RITU BAHRI, MANISHA BATRA
Commissioner of Income Tax, Rohtak – Appellant
Versus
Crystal Phosphates Ltd. – Respondent
JUDGMENT
Ms. Ritu Bahri, J. (Oral)
This judgment shall dispose of ITA No.140 and 141 of 2013 together as common questions of law and facts are involved in both the appeals. For reference, facts are being taken from ITA No.140 of 2013.
2. Appellant-revenue has come up in appeal against the order dated 02.11.2012 passed by the Income Tax Appellate Tribunal, Delhi Bench 'B', New Delhi in ITA No.3630/Del/2009 dated 02.11.2012, for the assessment year 2006-07.
3. Brief facts of the case are that the respondent-assessee filed the return of income on 28.11.2006 declaring income at Rs. 3,97,17,920/-. The case was selected for scrutiny. Assessment under section 144 of the INCOME TAX ACT was completed on 24.12.2008 by making the following additions:-
The jurisdiction of the Assessing Officer under Section 143(2) of the Income Tax Act is statutory and not subject to administrative guidelines, allowing for valid assessments despite alleged procedur....
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