2021 (12) TMI 317

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ened. Petitioner showed cause and the same came to be rejected by an order dated 27/12/2004. Both, this notice dated 30/03/2004 as well as the order dated 27/12/2004 are impugned in this Petition.   2. With the help of Mr. P. J. Pardiwalla, learned Senior Advocate for Petitioner and Mr. Suresh Kumar, learned Counsel for Respondents, we have considered Petition and Affidavit-in-Reply. Rule was issued on 07/03/2005 and ad-interim relief in terms of prayer clause (b) was also granted. 3. The reasons for re-opening are as under :- "In this case assessment u/s 143(3) was completed for A.Y. 2001-02 in March 2004 and the claim made u/s 80HHA/IA etc. was rejected for the reason that the assessee has failed to fulfill the conditi....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....rror in the reasons recorded and reiterated what was stated in the Affidavit-in-reply of Respondent No.1 affirmed on 23/02/2005. We cannot accept the submissions of Mr. Suresh Kumar. 6. Moreover, Respondents have proposed to re-open the assessment only on the ground that assessment under Section 143(3) of Petitioner was completed for AY 2001-02 in March 2004 and the claim made under Section 80HHA/IA, etc., was rejected for the reason that the Assessee has failed to fulfill the conditions laid down in the provision of Act with detailed discussion / findings on this issue. 7. The order on which reliance has been placed by Respondent No.1 to re-open Petitioner's assessment was challenged by Petitioner before CIT(A). CIT(A), by an ord....