2010 (2) TMI 944

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.... service of rule on behalf of the respondent. With the consent of the parties, the matter is taken up for final disposal today itself.   2. The petitioner has filed this petition under article 226 of the Constitution of India praying for quashing and setting aside the notice of reopening issued by the respondent on March 16, 2009, for assessment year 2004-05 on the ground that the income h....

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....ment and assessment was framed on December 29, 2006, under section 143(3) of the Act determining the total income at Rs. 1015.74 lakhs and Rs. 9100.10 lakhs under section 115JB respectively. Being aggrieved by the said order, the petitioner filed an appeal before the Commissioner of Income-tax (Appeals) who, vide his order dated October 30, 2007, disposed of the said appeal. While disposing of the....

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.... 20, 2009. The notice for reopening of the year under consideration was issued on March 16, 2009. The petitioner applied for reasons recorded which were supplied to the petitioner. From the perusal of the reasons, it appears that the assessment was reopened on the ground that even though the provisions under section 79 were made applicable for the working out MAT (mini- mum alternate tax) under se....

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....eopening notice. The fact still remains that the original order passed by the learned Assistant Commissioner was merged into the order of the Commissioner of Income-tax (Appeals). The Com- missioner of Income-tax (Appeals) has considered this claim and order giving effect was passed wherein this very issue was considered. It is alto- gether a different thing that the order passed by the Commission....