-1- D.B. INCOME TAX APPEAL NO.117/2007 (Shri Shree Pal Jain Vs. Commissioner of Income Tax & Anr.) DATE OF ORDER : 07.08.2007 HON'BLE MR. JUSTICE P.B. MAJMUDAR HON'BLE MR. JUSTICE DEO NARAYAN THANVI Mr. Yogesh Sharma for the appellant. Mr. K.K.Bissa for the respondents. BY THE COURT : (PER MAJMUDAR,J.) By way of filing this appeal, the assessee has challenged the order dated 7.9.2005 passed by the Income Tax Appellate Tribunal, Jodhpur Bench, Jodhpur in I.T.A. No.313/JU/2005 for Assessment Year 2001-2002. The assessee has furnished his return declaring income of Rs. 1,77,310/- and assesment was completed under Section 143 (3) of the Income Tax Act, 1961. The C.I.T. found that since no details were submitted by the assessee during the assessment proceedings, the matter was required to be taken in revision. The C.I.T. further found that the assessee had shown sundry farmers and creditors at Rs.44,34,874/- but no details were submitted in this connection. The C.I.T. accordingly came to the conclusion that the assessee has failed to furnish necessary details and assessment was completed without looking into the -2- important aspects, which were required to be examined. The C.I.T. accordingly set aside the assessment order and directed the Assessing Officer to pass fresh order after providing proper opportunity of hearing to the assessee. The said order was challenged before the Tribunal and it was argued before the Tribunal that the C.I.T. should not have taken the matter into revision as order of the Assessing Officer cannot be said to be against the interest of revenue. The Tribunal, however, came to the conclusion that the matter is covered by the another decision of the Tribunal in the case of Smt. Renu Gupta Vs. CIT passed in ITA No.309/JU/2005 for the Assessment Year 2001-02. Following the said decision, the Tribunal found that the C.I.T. has rightly assumed jurisdiction while invoking the provisions of Section 263 of the Income Tax Act, 1961. It is aforesaid order of the Tribunal which is impugned in this appeal. It is fairly pointed out to this Court that so far as decision in the case of Smt. Renu Gupta (supra) is concerned, the Division Bench of this Court to which one of us (Majmudar,J.) was a party, has given judgment in D.B.Income Tax Appeal No.16/2006 (Smt. Renu Gupta Vs. Commissioner of Income Tax). In the said judgment, it is made clear that it will be open to the assessee to lead evidence before the Assessing Officer in view of the remand order passed by the Commissioner. It has been held that the C.I.T. was justified in taking the matter into revision against the -3- order of Assessing Officer. It is fairly pointed out by learned counsel for the appellant that the matter is covered by the aforesaid judgment of the Division Bench of this Court. In view of the same, even on merits, we do find that the Tribunal has committed any error while upholding the order of the C.I.T. Accordingly, the Income Tax Appeal stands dismissed. No order as to costs. (DEO NARAYAN THANVI), J. (P.B.MAJMUDAR), J. ms rathore