TaxTMI 
TaxTMI 
2022 (6) TMI 1124
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....come Tax Act, 1961 (for short, 'the 1961 Act') and the Assessment Order dated 30th March, 2022 issued pursuant thereto under Section 147 read with Section 144B of the 1961 Act for the Assessment Year 2016-17. 2. Petitioner an assessee was served notice dated 30th March, 2021 under Section 148 of the 1961 Act for the Assessment Year 2016-17 by the Assessing Officer for Ward No.5, Yamuna Nagar regarding reasons of re-opening the assessment. 3. The petitioner filed return of income for the Assessment Year 2016-17 and response to notice under Section 148. Thereafter he was served with notice under Section 143(2) on 30th June, 2021 vide Annexure P-5. Petitioner responded to the notice under Section 143(2) on 14th August, 2021. The petition....
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.... proceedings. We also submit we have filed ITR in response to notice under 148 of Income tax Act and raised objection for re assessment as there is no valid reason to invoke re assessment proceedings under 147 of Income Tax act. Please drop the proceedings." However, it is not forthcoming that whether the documents asked for by the respondents were submitted or not. 5. Be that as it may, all the objections filed by the petitioner dated 14th August, 2021 to the reopening of the assessment for the Assessment Year 2016-17 were decided and communicated to the petitioner on 4th January, 2022 vide Annexure P-8. 6. The factual objections raised by the petitioner were also dealt with on merits and rejected. The said communication dated 4th....
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.... of March, 2022 passed in CWP No.6307 of 2022. 9. Ld. Counsel argues that there is no sufficient material on record on which the assessment could be reopened and, thus, it is a case of change of opinion which is not permissible under the law. He further asserts that even the necessary approval under Section 151 has been granted in a mechanical manner and, thus, it is in fact a case of no approval. 10. We have heard counsel for the petitioner at considerable length and have gone through records of the case. 11. Before adverting to the merits of the case, it needs to be noticed that no scrutiny has taken place in the case of assessee for the relevant year. His case was processed under Section 143(1) of the 1961 Act. The intimation un....
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....ress updated in the PAN database, however, as the assessee did not get the address updated on the PAN, PAN is still lying with the same AO. Hench, this objection of the assessee is also not tenable and is hereby rejected." 12. The petitioner is not in a position to controvert the findings recorded by the Authority on facts. It is not possible to go into the aforesaid factual findings while exercising jurisdiction under Article 226 of the Constitution of India. Ld. Counsel for the petitioner has placed reliance on judgment passed by High Court of Delhi in W.P (C) 1569/2015 & CM No.2800/2015 titled as 'Dushyant Kumar Jain vs. Deputy Commissioner of Income Tax and another' on 15th January, 2016, to further contend that it is the sam....