2021 (9) TMI 1104

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....79 of 2017. 2.The said Writ Petition was filed challenging a draft assessment order dated 31.12.2016, passed under Section 143(3) of the Income Tax Act, 1961 (hereinafter referred to as 'the Act' for brevity), for the Assessment Year 2013-14. 3.The learned Single Bench had dismissed the Writ Petition and also expressed its views as to how the appellant-assessee could have thought of filing a composite return in its name for the assessment year under consideration together in order to arrive at the tax liability of the appellant-assessee and that of Mando India Limited, which had merged with the assessee with effect from 01.03.2013. The learned Single Bench, further proceeded to observe that in any event, the purpose of filing ....

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....ot in accordance with law. Further more, it was submitted that for the Assessment Year 2013-14, both the entities were in existence and the online system of filing of return does not allow two companies to file return for the same assessment year and therefore, the return for the assessment year under consideration was filed in the name of the transferor company. Further, it is submitted that there is no question of any misleading the Department as alleged, merely because, the assessee had filed the return using the PAN of the amalgamating company and this was done because the online filing of the return does not permit the assessee to file a separate return in respect of the income of the transferor company using the PAN of the transferee ....

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....ee has got another remedy, after the assessment is completed by the Assessing Officer, by filing an appeal before the Commissioner of Income Tax (Appeals). 6.The learned Standing Counsel placed reliance on the decision of the Division Bench of this Court in the case of M/s.Oasys Green Tech Private Ltd. vs. Income Tax Officer [W.A.Nos.534 and 535 of 2020, dated 30.07.2020] and submitted that in the said decision, the Court had distinguished the decision in Maruti Suzuki India Ltd. (supra) and in particular, took note of the conduct of the assessee and dismissed the Writ Appeal and confirmed the order passed by the learned Single Bench. Therefore, it is submitted that the appellant should be relegated to avail the remedy available under th....

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....d be without prejudice to the said position. It would be difficult for us to read this sentence in the reply dated 15.12.2016 to mean that the assessee had questioned the jurisdiction of the Assessing Officer to exercise power as is canvassed before us, as well as what was canvassed before the learned Single Bench. Thus, the Assessing Officer appears to have been left with no other option, except to proceed with the draft assessment order. 9.Considering the totality of the facts and circumstances of the case, we are of the view that since the jurisdictional aspect is not a pure question of law as arisen in this case and also taking note of the conduct of the assessee in the manner in which they have approached the problem, than what is b....