2019 (4) TMI 515

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.... by the petitioner on 31.03.2012. 3. It is accepted by the learned counsel for the respondent that the notice for reopening of the assessment is made after four years of the assessment.   4. We have heard Mr. Chandak, learned counsel for the petitioner and Mrs. Bharaswadkar Patil, learned counsel for the respondents. 5. The assessment is sought to be reopened under Section 147 pursuant to the notice dated 27.03.2018. The reasons recorded for the issuance of the notice reads thus: "The assessee had filed the return of income for AY 20112012 on 31.03.2012 declaring total income of Rs. 4,58,885/. An order u/s 143(3) was passed on 11.03.2014 determining total income at Rs. 5,28,580/and agricultural income at Rs. 9,52,953/. From....

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....sessment for the year 2011-2012 was made under Section 143(3) of the Income Tax Act. The petitioner was issued notice under Section 143(2) and the queries were raised by the Assessing Officer. The petitioner replied and thereafter the assessment was made. The learned counsel submits that as per Section 139(4) if an assessee has not furnished a return within a time allowed under Section 139(1) he is entitled to furnish the return for any previous year at any time before the end of the relevant assessment year or before the completion of the assessment, whichever is earlier. The return was filed on 31.03.2012 within the time allowed. The same is permissible. The learned counsel refers to the judgment of this Court in a case of Telster Adverti....

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....ars of the assessment the reopening of the assessment under Section 148 can be on limited grounds as contemplated under Section 147 of the Income Tax Act. 11. It is true that while entertaining the petition challenging notice under Section 148 of the Income Tax Act, the Court would not go into the merits of the contentions qua the quantum of the tax. If it is a case of escapement of assessment or suppression on the part of the assessee or the failure on the part of the assessee to disclose true and correct fact pursuant to which the notice under Section 148 is issued. This Court certainly would not exercise its writ jurisdiction. 12. In the present case the notice under Section 148 has been issued solely on the ground that the petitio....