2019 (4) TMI 1437

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....rned Senior Standing Counsel for Income Tax. 2. This appeal is preferred against the order passed by learned Single Judge in WPMS No.3708 of 2018 dated 11.12.2018. 3. The appellant herein invoked the jurisdiction of this Court questioning the show cause notice issued by the Commissioner of Income Tax (International Taxation), New Delhi dated 21.12.2017, exercising jurisdiction under Section 263 ....

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....learned Counsel for the appellant and Mr. H.M. Bhatia, learned Senior Standing Counsel for Income Tax, would agree that the appellant-writ petitioner had, in fact, submitted its explanation to the show cause notice on 22.2.2018. 7. After taking note of the judgment of the Supreme Court in 'Commissioner of I.T. Mumbai v. Amitabh Bachhan' (2016) 11 SCC 748 that, while exercising the revisional powe....

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....firmed the view expressed by the Commissioner in the show cause notice. This submission of the learned Counsel does not merit acceptance. The Commissioner was required, in terms of the law declared by the Supreme Court in 'Commissioner of I.T. Mumbai v. Amitabh Bachhan' (2016) 11 SCC 748, to record his prima facie opinion, in the show cause notice, that the assessment order was both erroneous and ....

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....udicial to the interest of revenue. 9. While we find no basis for the appellant-writ petitioner's apprehension that the Commissioner would ignore the contentions put forth by them in their reply to the show cause notice, merely on account of the observations made by the learned Single Judge in the order in WPMS Mo.3708 of 2018 dated 11.12.2018, suffice it to direct the Commissioner, Income Tax to....