High Court finds errors in assessment reopening form unacceptable, demands direct explanations from involved officers.

The High Court found errors in the form for re-opening of assessment unacceptable, noting Mr. Saurabh Yadav's lack of personal involvement. The court emphasized the need for direct explanations from officers involved, specifically naming Mr. Trilochan Singh Khalsa, Mr. Ashok Pophare, and Ms. Irina Garg. Mr. Yadav's affidavit attributing errors to bonafide mistakes was deemed unsatisfactory. The court directed the officers to explain the approval despite errors due to the significant alleged escaped income. A correction was made in the order dated 21st December, 2021, with the case adjourned to 28th February, 2022.

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Issues:
1. Errors in Form for re-opening of assessment
2. Affidavit filed by Mr. Saurabh Yadav
3. Requirement for explanation from relevant officers
4. Correction in the order dated 21st December, 2021

Analysis:

Errors in Form for re-opening of assessment:
The High Court noted that Mr. Saurabh Yadav, Deputy Commissioner of Income Tax, Central Circle 6(2), admitted errors in Column No.8 and 9 of the Form for re-opening. However, the court found these mistakes not acceptable as Mr. Yadav had no personal involvement in filling up the form or in the approval process. The court emphasized that the individuals directly responsible for the re-opening process should provide explanations, specifically mentioning Mr. Trilochan Singh Khalsa, Mr. Ashok Pophare, and Ms. Irina Garg.

Affidavit filed by Mr. Saurabh Yadav:
Mr. Saurabh Yadav's affidavit, acknowledging errors in the re-opening form but attributing them to bonafide mistakes, was not considered satisfactory by the court. The court highlighted the importance of the individuals directly involved in the re-opening process providing explanations, rather than a third party like Mr. Yadav, who lacked personal knowledge of the matter.

Requirement for explanation from relevant officers:
Given that the issue pertains to a significant amount of alleged escaped income, the court directed the officers directly involved in signing the Form for re-opening to explain the basis for approving the re-opening despite the errors present in the form. The court specifically named Mr. Trilochan Singh Khalsa, Mr. Ashok Pophare, and Ms. Irina Garg, emphasizing the need for them to clarify the circumstances surrounding the approval.

Correction in the order dated 21st December, 2021:
The court made a correction in the order dated 21st December, 2021, changing the reference from "Schedule 8 and Schedule 9" to "Column 8 and Column 9." This correction was made while keeping the rest of the order unaltered. The case was adjourned to 28th February, 2022, with any interim relief granted continuing until the next hearing date.

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