2016 (10) TMI 1029

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.... the reasons recorded in the order has directed the petitioner to approach before the Appellate Authority within two months as per the provisions of Section 146(a) of the Income Tax Act. 5. We have heard Mr.V.S.Harish, learned Counsel appearing for the appellant and Mr.K.V.Aravind, learned Counsel appearing for the respondent. 6. As such the learned Counsel appearing for the appellant has brought to our notice that the present matter is covered by the decision of the Division Bench of this Court dated 14.08.2015 in W.A.No.218/2015, whereby the Division Bench of this Court, for the reasons recorded in the order has allowed the appeal and he prays that similar order may be passed by this Court. 7. Whereas Mr.K.V.Aravind, learned Coun....

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.... furnished to the appellant, the Assessing Officer commenced proceedings for re-assessment of the income of the assessee/appellant for the said assessment year and issued questionnaire under Section 142(1) of the Act. 3. From the questionnaire issued to the assessee, it appears that re-opening of the assessment was on the basis of statement recorded by the Income Tax authorities of some other person, which statement was never furnished to the appellant. The appellant, thus, contends that besides the non-furnishing of the reasons for re-opening the assessment, principles of natural justice were also not complied in the present case in as much as the appellant was not even furnished the statement, which was required to be explained b....

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....stice and in view of the aforesaid, we are of the opinion that writ petition against the re- assessment order dated 31.01.2014 ought to have been entertained and that dismissal of the writ petition on the ground of availability of alternative remedy was not justified in the facts of the present case. 8. Since we are of the opinion that the re-opening of assessment under Section 143 of the Act was itself bad in law, we set-aside the order passed by the writ Court and as well as the re-assessment order dated 31.01.2014. Accordingly, this appeal as well as the writ petition stand allowed. 9. However, it may be observed that the respondent shall be at liberty to proceed in the matter, in accordance with law, after furnishing r....