TaxTMI 
TaxTMI 
TaxTMI 
2022 (5) TMI 1033
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....er, 2021. Thereafter, as appears from Page 45 of the Writ Petition that on 22nd October, 2021 petitioner's authorised representative one Murarka & Associates asked the Assessing Officer for furnishing of the recorded reason for issuance of the aforesaid notice. It appears at Page 48 of the Writ Petition that the respondent Assessing Officer concerned furnished recorded reason to the petitioner on 26th October, 2021 and after finding no response or any objection from the petitioner against the impugned notice under Section 148 of the Act, the Assessing Officer concerned, having no option, proceeded with the impugned reassessment proceeding by issuing notice under Section 142 (1) of the Act, on 6th December, 2021, asking the petitioner to furnish the relevant accounts and documents as referred in the said notice, within 13th December, 2021, as appears at Page 51 of the Writ Petition. In compliance of the aforesaid notice dated 6th December, 2021, under Section 142 (1) of the Act, the said authorised representative submitted relevant documents on 13th December, 2021, with specific request to the Assessing Officer that "Considering the same, we request you to complete the proceeding in....
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.... the aforesaid two notices on different dates under Section 142 (1) of the Act without making objection to the aforesaid notice under Section 148 of the Act, dated 26th March, 2021, taking a contrary stand to petitioner's own letter dated 13th December, 2021 where petitioner himself had requested the Assessing Officer to complete the impugned reassessment proceedings under Section 147 of the Act and by actively participating in the impugned reassessment proceedings from time to time. It appears from Page 72 of the Writ Petition that on 14th February, 2022 another notice was issued under Section 142 (1) of the Act asking the petitioner to furnish the relevant accounts and documents on or before 17th February, 2022 and a show-cause notice was issued on 12th March, 2022 to the petitioner asking him to give reply to the same on or before 16th March, 2022. It appears from Page 79 of the Writ Petition that now the earlier authorised representative Murarka & Associates filed its reply on 27th March, 2022, against the aforesaid show-cause notice dated 12th March, 2022 giving a detailed reply to the aforesaid show-cause notice and specifically requesting therein that "Thus, the proceeding u....
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.... 148 of the Act and final assessment order passed on the basis of impugned notice under Section 148 of the Act dated 26th March, 2021 on the ground that the same is bad in law. Main ground of challenge to the impugned assessment order, by the petitioner, in this Writ Petition is that the impugned notice under Section 148 and initiation of proceedings under Section 147 of the Income Tax Act, 1961, was alleged to be bad in law for the reason of non-compliance of the guidelines laid down by the Hon'ble Supreme Court in the case of GKN Driveshafts (India) Pvt. Ltd. -Vs- Income Tax Officers reported in [2003] 259 ITR (SC) 19 by alleging that the final assessment order under Section 147 of the Act has been passed without disposing his objection to the impugned notice under Section 148 of the Act and that there is a change of opinion. Petitioner in support of his such contention, has relied on the following decisions: (i) GKN Driveshafts (India) Pvt. Ltd. -Vs- Income Tax Officers & Ors. reported in [2003] 259 ITR 19 (SC). (ii) Income Tax Officer Ward No. 16 (2) -Vs- M/s Techspan India Pvt. Ltd. & Anr. reported in (2018) 6 SCC 685. (iii) Fast Finance (P.) Ltd. -Vs- Assistant....
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....t proceeding by issuing notice under Section 142 (1) of the Act on 6th December, 2021 and the petitioner himself having chosen to comply with the aforesaid impugned notice dated 13th December, 2021 without filing any objection to the aforesaid impugned notice under Section 148 of the Act and it appears from aforesaid authorised representative's letter dated 13th December, 2021 that petitioner himself had requested the Assessing Officer to complete the impugned reassessment proceedings initiated under Section 147 of the Act even after receiving the second notice on 14th December, 2021, under Section 142 (1) of the Act, petitioner by his letter dated 22nd December, 2021, further complied with the same without making any objection against the impugned notice under Section 148 of the Act. It appears from record that the petitioner changed his earlier authorised representative through whom he had complied the notices under Section 142 (1) of the Act and requested the Assessing Officer to complete the impugned reassessment proceeding and for the first time on 11th February, 2022, engaged another authorised representative one Anujit Mookherji who at this stage of the impugned proc....