2022 (7) TMI 224

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....tion on the ground that the proposed reopening of the assessment is time barred. 2. The respondents contend that the same is not time barred and it has been initiated in accordance with law and prays for dismissal of the writ petition. 3. Given the facts and circumstances of the case, as per the provisions of Section 149 of the Income Tax Act, 1961 as it stood then, the respondents were required to reopen the assessment by issuing a valid notice within a period of six years from the end of relevant assessment year. The said proposition of law is not disputed by either of the parties. 4. In the instant case, the authorities have issued a notice dated 31.03.2017, which reads as under:- "Whereas I have reason to believe that your income c....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....authorities as it becomes time barred. 7. The respondents have not been able to substantiate their contention that it was issued on 31.03.2017 and not on 04.04.2017. 8. Further, the notice states that the income that has escaped assessment within the meaning of Section 147 of the Income Tax Act, 1961 pertains to the assessment year 2015-2016.   9. By way of corrigendum dated 11.04.2017, the authorities have sought to correct the mistake in the original notice and have stated that the same has been issued for the assessment year 2010-2011 and not 2015- 2016. 10. It is contended by the petitioner that the corrigendum dated 11.04.2017 has to be considered as a fresh notice and it cannot be a corrigendum to the earlier notice. What is ....