2021 (8) TMI 1048

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....opening of assessment, initiated under Section 147/148 of the Income Tax Act, 1961 (hereinafter referred to as, 'the Act'), is questioned in the present Writ Petitions. 2.In order to establish the ground of lack of jurisdiction, the learned counsel for the petitioner made a submission that the reason for reopening of assessment is culled out from the assessment order passed for the Assessment Year 2008-09. Admittedly, the reopening of assessment has been initiated for the Assessment Years 2009-10 and 2010-11. The reliance placed for reopening is the assessment order passed by the Assessing Authority, for the Assessment Year 2008-09. This being the factum, the learned counsel for the petitioner reiterated that the notices issued u....

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....ment Year 2007-08 were not produced before the Assessing Officer in the objections submitted by the writ petitioner on 23.07.2014. Therefore, based on the new materials, the petitioner cannot seek exoneration in writ proceedings under Article 226 of the Constitution of India. The respondents have no opportunity to deal with the documents or the points now raised by the petitioner in the present Writ Petitions. Thus, the Writ Petitions are to be rejected. 4.This Court is of the considered opinion that the Assessing Authority cannot be expected to deal with the grounds which all are not raised in the objections by the assessee. Undoubtedly, the petitioner has now produced numerous materials to establish that the materials already considere....