TaxTMI 
TaxTMI 
2021 (7) TMI 69
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....ajors for off shore exploration and production of hydrocarbons in India and abroad. The petitioner renders drilling services to oil majors including Oil and Natural Gas Corporation Ltd., and others. In addition, the petitioner is engaged in infrastructure development and operates wind mills for the generation and distribution of power. 3. The petitioner filed Return of income for the Assessment Year 2006-07 on 11.09.2006. The Return was processed under Section 143(1) and selected for scrutiny by issue of notice under Section 143(2) of the Act dated 04.10.2007. The petitioner appeared before the Assessing Authority and furnished all details sought for. The Assessing Authority completed the process and passed an order of assessment on 30.12.....
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.... reference regarding the reasons furnished in proceedings dated 10.02.2014 and compared with the objections raised by the petitioner in letter dated 15.04.2013. The petitioner has categorically explained that the amendment made for production of the TRC Certificate is prospective and therefore, the very reason for reopening of assessment is untenable. However, the Assessing Officer without providing any opportunity, hurriedly proceeded with the assessment and passed an impugned order. Thus, the petitioner is constrained to file the present writ petition. 6. The learned counsel for the petitioner is of an opinion that when there is a patent irregularity or illegality in the matter of reopening of assessment, preferring an appeal is a choice....
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....mbolo - SC - 103 CCH 0195 - Bom-414 ITR 0507, the Court held that when there is no requirement in law to provide TRC at the time of completion of original assessment, subsequent enactment of the same cannot be a reason for reopening. 7. Relying on the said judgments, the learned counsel for the petitioner has emphasized that when production of certain certificate is not mandatory and applying the subsequent amendment with retrospective effect by reopening the assessment is not only bad in law, shows the non-application of mind on the part of the respondent. Thus, the writ petition is to be allowed. 8. The learned Senior Standing Counsel appearing on behalf of the respondent objected the contentions raised on behalf of the learned counsel ....
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....und that there was violation of principles of natural justice and the TRC Certificate is not necessary with reference to the Assessment Year 2006-07. This Court is of the considered opinion that the reasons furnished for reopening of assessment in proceedings dated 10.02.2014 reveals that beyond the production of TRC Certificate there are other aspects, which requires an adjudication, which was done by the Assessing Officer and the final order of Assessment was passed in the impugned proceedings dated 21.03.2014. 11. Even in case of violation of principles of natural justice, in all circumstances such cases need not be entertained by the High Court under Article 226 of the Constitution of India by dispensing with the appellate provisions c....
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.... India is limited and the High Court is empowered to scrutinize the procedures and reasons for arriving a decision by an Authority by following the procedures contemplated under the Statute but not in the decision itself. Thus, the importance attached to the appellate remedy at no point of time can be undermined by the higher Courts. The finding of the Appellate Authority would provide a valuable assistance for the High Court to exercise the power of judicial review under Article 226 of the Constitution of India effectively and efficiently. Therefore, the legislative intention to redress the grievances by providing an appeal at no point can be thwarted by the High Court. The institutional hierarchy and its respect sought to be not only be ....