2019 (3) TMI 1310

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....he petitioner firm against the Show Cause Notice. 2) Shorn of unnecessary details, relevant facts lie in a narrow compass. 3) Petitioner is a partnership concern engaged in the business of hatcheries poultry feed layer eggs and allied activities. For the A.Y-2011-12 assessment order was passed. However, it was sought to be reopened by the show cause notice u/s 148. Instead of showing cause against the proposed reopening and additions, petitioner firm sent communication dated 30.3.2018 demanding copy of reasons for reopening of assessment. The Dy. Commissioner Income Tax Jabalpur on 17.11.2018 supplied the copy of reasons along with the requisite approval of Principal CIT for reopening of the assessment. Petitioner submitted reply/objectio....

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....stantial part of the income escaped assessment, therefore, show cause notice was issued to the petitioner. After considering the reply/objection of the petitioner,, the Dy. Commissioner of Income Tax reopened the earlier assessment order. It was emphatically denied that the reopening of the assessment is based on change of opinion. He further submitted that after the reopening, fresh assessment order has been passed on 28.12.2018, therefore, the reopening of assessment as well as fresh assessment order can more efficaciously challenged in statutory appeal rather than in this writ petition under Article 226 of the Constitution. 7) After having heard rival submissions at length and on a careful consideration of material available on record, ....