Court dismisses petition challenging reassessment, emphasizes participation in process and raising grievances before Appellate Forum.

The Court dismissed the petition challenging the Assessing Officer's order and the reopening of assessment proceedings under Section 147/148 of the Act. It held that the petitioner must participate in the reassessment process, comply with investigation notices, and cannot approach the High Court under Article 226 during ongoing proceedings due to non-provision of documents. The Court emphasized that grievances should be raised before the Appellate Forum to avoid delays in completing assessments within the statutory time limit.

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Issues:
Challenge to order passed by Assessing Officer dated 09.09.2019, Reopening of assessment proceedings under Section 147/148 of the Act, Non-provision of documents relied upon by respondent in re-assessment, Participation of petitioner in re-assessment proceedings, Compliance with investigation notices under Section 142(1), Entitlement to raise grievance before High Court, Jurisdiction of High Court under Article 226 during ongoing assessment/re-assessment proceedings.

Issue 1: Challenge to order passed by Assessing Officer dated 09.09.2019
The petitioner filed a writ petition to challenge the order passed by the Assessing Officer on 09.09.2019, which dealt with the petitioner's communication dated 27.08.2019. The impugned order mentioned that all points urged by the petitioner in the writ petition were left open to be argued before the Assessing Officer in the reassessment proceedings. The Assessing Officer assured to examine the information received and conduct scrutiny proceedings in accordance with the law, providing ample opportunity to the assessee. The petitioner claimed that despite the assurance, they were not provided with the documents relied upon by the respondent for the re-assessment.

Issue 2: Reopening of assessment proceedings under Section 147/148 of the Act
The petitioner had previously challenged the reopening of assessment proceedings under Section 147/148 of the Act through a writ petition, which was rejected by the Court. The Court clarified that all contentions could be raised before the Assessing Officer in the reassessment proceedings. Notices were issued to the petitioner under Section 142(1) on 09.09.2019 and 17.09.2019, calling for information. The petitioner initiated the present petition while the reassessment proceedings were ongoing.

Issue 3: Non-provision of documents relied upon by respondent in re-assessment
The petitioner argued that they were entitled to raise a grievance before the Court as they had not been provided with the documents relied upon by the respondent for ordering the re-assessment. The petitioner claimed that without access to this information, they could not effectively present their case against the reopening of the assessment already conducted under Section 143(3) of the Income Tax Act.

Issue 4: Participation of petitioner in re-assessment proceedings
The respondent pointed out that the petitioner initially expressed unwillingness to participate in the reassessment proceedings. However, after a court order, the petitioner started participating. The Assessing Officer, functioning as a quasi-judicial authority, issued notices under Section 142(1) for investigation purposes. The respondent cited relevant case law to support the authority of the Assessing Officer to undertake such investigations during reassessment.

Issue 5: Compliance with investigation notices under Section 142(1)
The Court emphasized that the petitioner must comply with the investigation notices issued under Section 142(1) by the Assessing Officer. The petitioner was assured by the Assessing Officer that they would be provided with the necessary material and given ample opportunity during the reassessment process.

Issue 6: Entitlement to raise grievance before High Court
The Court held that the petitioner cannot approach the High Court under Article 226 of the Constitution of India while assessment/reassessment proceedings are ongoing, solely based on not being provided with requested information/documents by the Assessing Officer. Such petitions, if entertained, could lead to delays and hinder the completion of assessment proceedings within the statutory time limit.

Issue 7: Jurisdiction of High Court under Article 226 during ongoing assessment/re-assessment proceedings
The Court dismissed the petition, stating that if there were any procedural or natural justice issues in the re-assessment order, the petitioner could raise them before the Appellate Forum. Entertaining such petitions during ongoing proceedings could create challenges in completing assessments within the statutory time frame.

This comprehensive analysis of the judgment covers all the relevant issues involved in the case, detailing the arguments presented by both parties and the Court's decision on each matter.

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