TaxTMI 
TaxTMI 
2010 (1) TMI 84
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....t is the manufacturer of water well drilling rigs, blast hold, etc. For the above assessment years, the appellant was granted deduction under section 80-I of the Income-tax Act, 1961, by the Assessing Officer in respect of assessment years. The difficulty arose when the same claim of deduction came to be considered by the officer concerned for the assessment year 1989-90 and the same was not allowed. Based on the said finding, the earlier assessments were sought to be reopened by issuing notices dated June 19, 1992, under section 148 of the Act. There is no dispute that the notices are only show-cause notices calling the appellant to deliver within 30 days from the date of the service of the notice, a return in the prescribed form of the in....
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....an be questioned only on the ground of want of jurisdiction. Having accepted that such show-cause notices could be issued even after four years on the ground that the assessee had not disclosed fully and truly all material facts for the assessment years, this court should have left the matter for adjudication by the Assessing Officer concerned on the merits and for the said purpose, the proper course that could be adopted is after dismissing the petitions, liberty may be given to the assessee to go before the Assessing Officer. 5. Mr. V. Ramachandran, learned senior counsel for the appellant would submit that inasmuch as the stand taken by the assessee had been accepted by the Assessing Officer for the assessment years 1983 to 1989 (except....
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....issued beyond the period of four years, which notices could not have been issued in view of the proviso to section 147 of the Act, he has gone further into the merits of the case and has decided the same without there being any opportunity to assessee, that too, on the basis of the explanation offered by the Revenue by way of counter-affidavit. In our opinion, when once the show-cause notices are questioned, it would only be proper for this court to reject the challenge unless it is questioned on the ground of jurisdiction and leave the matter to the authorities concerned to decide on the merits. Hence, we not expressing any opinion on any of the submissions made by the assessee as well as the Revenue and we are inclined to dismiss th....