2022 (11) TMI 980

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.... Standing Counsel COMMON ORDER The issue raised in these writ petitions since is common, with the consent of learned counsel appearing for both sides, all these writ petitions were heard together and are disposed of by this common order. 2. That in respect of Assessment Years 2013-2014, 2014-2015 and 2015-2016, in order to reopen the assessment under Section 147 of the Income Tax Act,1961,(in short, "the Act"), notice under Section 148 of the Act was issued on 31.03.2021. 3. Pursuant to the said notice, returns were filed on 05.05.2021 by the petitioner/assessee and reasons of reopening were also asked for. 4. However only on 09.03.2022, the reasons for reopening were given by the Revenue and immediately on 21.03.2022 objections were r....

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....ive, on the next date, rejection of objection had been made by the Revenue thereby the limitation issue has not been properly met by the Revenue. 9. Apart from this reason, learned Senior Counsel would also point out that, when objection was rejected on 22.03.2022, thereafter normally a notice must be given under Section 142(1) of the Act and also if at all notice under Section 142(1) of the Act was given already, a reasonable time must be given to the petitioner/assessee to respond. 10. Without giving such an opportunity, straightaway the final show cause notice with draft Assessment Order was uploaded on 30.03.2022 at 12.01 a.m hours, even that has been alerted through SMS communication to the petitioner/assessee only on the next date a....

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....by way of SMS, only to the benefit of the petitioner/assessee, such alert message has been made at 1.00 a.m on 31.03.2022, that does not mean that only 31.03.2022 at 1.00 a.m, the petitioner was put on notice about the final show cause notice. 16. Therefore, it cannot be stated that reasonable time to respond to the final show cause notice was not given to the petitioner/assessee. Hence on that ground the petitioner cannot assail the impugned order successfully, he contended. 17. Insofar as the plea raised by the learned Senior Counsel appearing for the petitioner with regard to the limitation is concerned, that has also been considered and rejected through the rejection order of objection, dated 22.03.2022. Therefore, once again the said....

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....n to the final show cause notice. 21. Insofar as the plea raised by the learned Senior Counsel appearing for the petitioner that in between the rejection of objections and issuance of a final show cause notice, no notice either under Section 142(1) or 143(2) of the Act as the case may be, has been issued is concerned, this larger issue, which had been raised in some other cases, where also this Court prima facie found reasons and entertained those writ petitions, which are pending before this Court, cannot be gone into in these writ petitions. 22. In view of the afore-stated reasons, this Court feels that, the impugned orders are liable to be interfered with. Accordingly the following orders are passed: i. That the impugned orders are s....