High Court quashes assessment orders for altering established opinion, directs prompt appeals hearing.

The High Court quashed the impugned notice/orders dated 14-9-2005 and 21-9-2005 for the assessment years in question. The court found that the Assessing Officer's attempt to alter an established opinion was impermissible under the law. Ongoing appeals related to the assessment years were directed to be promptly heard and decided by the relevant authority. The writ petition was allowed without any specific order on costs.

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Issues:
Challenging impugned notice/order dated 14-9-2005 and 21-9-2005 for assessment years 1997-98, 1998-99, and 1997-98 to 2004-05.

Analysis:
The High Court, comprising of A.K. Yog and Dilip Gupta, JJ., heard the case where all respondents were represented, eliminating the need for further notice. Both parties' counsels agreed to expedite the writ petition's decision without waiting for a counter affidavit, as the matter involved a straightforward legal question based on the interpretation of the impugned notice/orders dated 14-9-2005 and 21-9-2005 for the mentioned assessment years. The court noted that the notice dated 21-9-2005 did not pertain to escaped income or rectification but rather indicated an attempt by the Assessing Officer to alter an established opinion, a move deemed impermissible under the law.

The court proceeded to quash the impugned notice/orders dated 14-9-2005 and 21-9-2005, marked as Annexures-4 and 5 respectively in the writ petition. However, it clarified that any ongoing appeals related to the mentioned assessment years under the Income Tax Act should be promptly heard and decided by the relevant authority. Ultimately, the writ petition was allowed, with no specific order regarding costs issued by the court.

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