Evaded service of notice and unexplained long delay: refusal to reopen assessment and condone revision delay was upheld.

Where an assessee and its partners evade service of notice and obstruct finalisation of assessment, reopening under section 146 is not warranted and a request lacking bona fides may be refused. The note also states that a delay of more than three years in filing revision will not be condoned unless sufficient cause is shown; a factual finding on absence of sufficient cause will not be disturbed in writ jurisdiction unless shown to be perverse or illegal. On those principles, both the refusal to reopen the assessment and the refusal to condone delay were upheld, and the Revenue's orders were left undisturbed.

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Issues: (i) Whether the refusal to reopen the assessment under section 146 was valid in view of the assessee's conduct in evading service of notice. (ii) Whether the delay of more than three years in filing the revision could be condoned.

Issue (i): Whether the refusal to reopen the assessment under section 146 was valid in view of the assessee's conduct in evading service of notice.

Analysis: The record showed that the firm and its partners were evading service of notices and were delaying finalisation of the assessment. The assessment had already been completed under section 144 of the Income-tax Act, 1961 because of non-cooperation. In that background, reopening the assessment was not warranted, and the application was found to be lacking in bona fides.

Conclusion: The refusal to reopen the assessment was valid and was upheld.

Issue (ii): Whether the delay of more than three years in filing the revision could be condoned.

Analysis: The Commissioner found that no adequate ground was shown for condoning the long delay. The finding on sufficient cause was a question of fact, and no material was shown to establish that the finding was perverse or illegal.

Conclusion: The refusal to condone the delay was valid and was upheld.

Final Conclusion: The challenge to both orders failed, and the writ appeal was dismissed, leaving the Revenue's orders undisturbed.

Ratio Decidendi: Where the assessee evades service of notice and no sufficient cause is shown for a long delay, the refusal to reopen assessment and to condone delay will not be interfered with in writ jurisdiction.

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