2004 (9) TMI 18

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.... the petitioner for the assessment years 1996-97 to 2001-02 completed under section 143(1) of the Act based on returns filed were reopened by the Assessing Officer by issuing notice under section 148 of the Act based on information collected from the Central Excise and Sales Tax Departments pursuant to search conducted by those Departments in a group of companies controlled by the petitioner. Even though brief details justifying the proposal for assessments under section 147 were furnished by the Assessing Officer, the petitioner challenged the reopening by filing W.P. No. 31984 of 2003 (Tolins Rubbers v. Asst. CIT [2004] 270 ITR 280 (Ker)) which led to exhibit P5 judgment wherein this court gave freedom to the petitioner to file objections....

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....apprehension that in view of exhibit P6 order of the Commissioner of Income-tax upholding the reopening of assessments, that issue may not be open for decision by the Commissioner of Income-tax (Appeals), in the course of disposal of appeals filed against the revised assessments. In this connection, it has to be noted that the Supreme Court has in the very decision cited by the petitioner, above referred to, directed the assessee to pursue the statutory appeal which obviously includes challenge against the validity of the reopening also. Therefore, this apprehension of the petitioner based on which this writ petition is filed is out of place. Reopening of assessment under section 147 has to be based on relevant materials. An assessee is ....