Court grants petition, issues Writ of Certiorari to quash notice & assessment order.

The court allowed the petition, issuing a Writ of Certiorari to quash the notice under Section 148 dated 27.03.2019, the subsequent order disposing of objections dated 19.11.2019, and the assessment order and notice of demand dated 09.12.2019. The court found the re-opening of the assessment lacked a valid basis and constituted a clear change of opinion, rendering the notice invalid.

---

---

Issues:
1. Validity of notice dated 27/03/2019 issued under Section 148 of the Income Tax Act, 1961.
2. Compliance with the mandatory period of 4 weeks prescribed in a previous judgment.
3. Whether the notice of demand dated 09/12/2019 should be considered withdrawn.
4. Assessment based on the re-opening of the case for AY 2014-2015.
5. Consideration of change of opinion in re-opening the assessment.
6. Compliance with the provisions of Section 184 of the Act regarding partnership composition.

Issue 1: Validity of Notice under Section 148
The petitioner filed its return of income for AY 2014-2015, declaring total income as 'Rs. NIL.' The case underwent limited scrutiny, and the assessment was completed under Section 143(3) of the Act. Subsequently, a notice under Section 148 was issued on 26/03/2019, alleging that income had escaped assessment. The court found the reasons for re-opening the assessment lacking tangible basis, primarily focusing on the status of a partner, Dhansukh Nanda HUF, and interest deductions. The court deemed this a clear case of change of opinion, as the information was available during the original assessment.

Issue 2: Compliance with Previous Judgment's Prescribed Period
The Assessment Order and notice of demand dated 09/12/2019 were passed without waiting for the mandatory 4-week period, as per a previous judgment. The officer responsible for the order acknowledged his unawareness of the judgment and tendered an apology. Consequently, the respondents requested the withdrawal of the Assessment Order and notice of demand, which the court considered.

Issue 3: Compliance with Section 184 of the Act
The petitioner claimed compliance with Section 184(3) of the Act, stating that the partnership composition had been consistent in previous assessments. The court noted these averments and concluded that the issue of compliance need not be addressed further due to the primary finding of a change of opinion in re-opening the assessment.

Judgment
The court allowed the petition, issuing a Writ of Certiorari to quash the notice u/s 148 dated 27.03.2019, the subsequent order dated 19.11.2019 disposing of objections, and the assessment order and notice of demand dated 09.12.2019. The court's decision was based on the lack of a valid basis for re-opening the assessment and the presence of a clear change of opinion, rendering the notice invalid.

---