2022 (1) TMI 431

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....sh Kumar for Respondents. ORDER P.C. : 1. Mr. Suresh Kumar tenders a copy of the letter dated 15^th December, 2021 addressed by one Mr. Ajay Uke, Deputy Commissioner of Income Tax 4(2)(1), to petitioner enclosing 11 documents, one of the document is the approval under Section 151 of the Income Tax Act, 1961 (the Act). In the reasons for re-opening annexed to the said letter, it is stated ....

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.... Dhivya Ruth J in Column No.8 the answer is 'Yes' to the question whether the assessment is proposed to be made for the first time. In this case, the reasons itself starts with the words that the assessee company has e-filed its return on 11th May, 2012 declaring total income as mentioned earlier. Therefore, Mr. Suresh Kumar agrees with the court that the answer should have been 'No'. Consequently....

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....ome Tax to verify whether there was any failure on the part of the assessee to disclose full and true relevant facts in the return of income filed for the assessment of income of that assessment order. If the PCIT had only read the reasons and also the form for recording the reasons together and referred to other documents in the file, none of which seems to have been done, he would have sent the ....

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.... the nature of 'Certiorari', calling for the records of the case and after satisfying itself as to the legality thereof quash and set aside the notice dated 29.03.2019 issued by the First Respondent under section 148 of the Income Tax Act, 1961, being Ex. - 'E' hereto ; (b) that this Hon'ble Court may be pleased to issue under Article 226 of the Constitution of India an appropriate direct....