2014 (9) TMI 764

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....ng of the objections to re-opening of the assessment. The petitioner filed its return of income for A.Y. 1998-99 on 30 November 1998. The petitioner was assessed on 22 March 2000 under Section 143(3) of the Income Tax Act, 19611 by the Assessing Officer. The petitioner received a notice dated 29 March 2005 under Section 148. The petitioner filed writ proceedings2 before this Court challenging the re-assessment notice which petition was finally disposed of on 23 April 2014 by remanding the proceedings back to the Assessing Officer to dispose of the objections of the petitioner to re-opening of the assessment. The Assessing Officer disposed of the objections, rejecting them, by an order dated 10 June 2014. The submission which has been ....

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.... Subsequently, the petitioner filed a supplementary affidavit disclosing the information received on 12 June 2014 from the Assessing Officer, Income Tax Officer-6(2), Kanpur. In response to a query under the Right to Information Act, 2005 as to whether permission was obtained from the Commissioner/Chief Commissioner in compliance with the provisions of Section 151 before the notice under Section 148 dated 29 March 2005 had been issued for A.Y. 1998-99, the answer was in the negative. In order to enable the Revenue to clarify the matter, by an order dated 8 September 2014, the learned Standing Counsel was directed to take instructions and file a counter affidavit. In the counter affidavit which has been filed on behalf of the Revenue, th....

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....ue of such notice." Sub-section (1) of Section 151 provides inter alia that where an assessment has been made under section 143(3), a notice under section 148 cannot be issued by an Assessing Officer, who is below the rank of Assistant Commissioner or Deputy Commissioner unless the Joint Commissioner is satisfied on the reasons recorded by the Assessing Officer that there is a fit case for the issuance of a notice. The proviso to sub-section (1), however, requires the satisfaction of the Chief Commissioner/ Commissioner after the expiry of a period of four years from the end of the relevant assessment year, failing which, no notice can be issued. In the present case, admittedly the original assessment was under Section 143(3). The not....