Court allows assessment order for 2012-13 to proceed but defers final decision. Time granted for filings. Case listed with related petitions.

The Court allowed the assessment order for the assessment year 2012-13 to proceed but directed that no final order should be passed until the next date of listing. The respondents were granted time to file a counter affidavit, followed by the appellant filing a rejoinder affidavit. The Court scheduled the case for listing with other related Writ Petitions, indicating that the interim protection granted would be subject to further consideration after hearing both parties on the next listing date.

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Issues:
1. Validity of the show cause notice issued under Section 148 of the Income Tax Act for the assessment year 2012-2013.
2. Disclosure of certain materials by the Assessing Authority during the assessment process.
3. Consideration of the matter by the Court and provision of interim relief.

Analysis:
1. The appellant argued that issuing a show cause notice under Section 148 of the Income Tax Act for the assessment year 2012-2013, based on the same material as the initial assessment order, was contrary to established legal principles laid down by the Supreme Court and a Delhi High Court case. The appellant cited Commissioner of Income Tax Vs. Kelvinator of India Ltd., 2010 (320) ITR 561 (SC) and Messe Dusseldorf Indian P. Ltd. Vs. Deputy Commissioner of Income Tax, Transfer Pricing Officer, and another, 2010 (320) ITR 565 (Delhi) to support their contention.

2. The respondent, represented by counsel, contended that certain materials crucial for assessment were not disclosed by the Assessing Authority during the initial assessment process. These undisclosed materials came to light when the fresh notice was issued under Section 148 of the Income Tax Act. The respondent's argument was based on the premise that the subsequent assessment order was passed based on these newly discovered materials, which were not available during the first assessment.

3. After considering the arguments from both parties and reviewing the records, the Court deemed it necessary to further deliberate on the matter. As an interim measure, the Court allowed the assessment order for the assessment year 2012-13 to proceed but directed that no final order should be passed until the next date of listing. The respondents were granted four weeks to file a counter affidavit, followed by two weeks for the appellant to file a rejoinder affidavit. The Court scheduled the case for listing along with other related Writ Petitions, clarifying that the interim protection granted would be subject to further consideration after hearing both parties on the next listing date.

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