2022 (11) TMI 1306

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....d. 2) We have heard Mr. Balbir Singh, learned ASG, appearing for the appellant and Mr. Apoorv Kathore, learned Advocate, appearing on behalf of the respondent-assessee. 3) Feeling aggrieved and dissatisfied with the impugned judgment and order dated 13.07.2017 passed by the High Court of Delhi at New Delhi in Writ Petition (C) No. 2858 of 2016, by which in exercise of powers under Article 226 of the Constitution of India, the High Court has not only quashed and set aside the reopening of the assessment but has also quashed and set aside the Assessment Order for the A.Y. 2008-09. 4) The facts leading to the present Appeal, in a nut shell, are as under:- i) That the assessee filed return of income for the A.Y. 2008-09 declaring loss of o....

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....tter/communication dated 21.03.2016. viii) That thereafter, the Assessing Officer passed the order of assessment under Section 143(3) of the Act on 30.03.2016 making an addition of Rs.1,35,00,000/- on account of accommodation entry and zero addition of Rs.2,43,000/- on account of commission. 5) The assessee approached the High Court by way of writ petition challenging the re-opening of the assessment for the A.Y. 2008-09 on 01.04.2016. The High Court passed an interim order on 01.04.2016 that the assessment proceedings may go on but no final assessment order shall be passed and the same shall be subject to the ultimate outcome of the final decision in the writ petition. At this stage, it is required to be noted that prior thereto, the ac....

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....uired to be issued by the subsequent Assessing Officer. Still, for whatever reason, the subsequent Assessing Officer issued the fresh notice on dated 18.01.2016 which, as observed hereinabove, was not warranted and/or required at all. Section 129 of the Act is very clear. 9) In that view of the matter, the subsequent issuance of the notice dated 18.01.2016 cannot be said to be dropping the earlier show cause notice dated 23.03.2015, as observed and held by the High Court. The reasons to reopen the assessment for the A.Y. 2008-09 were already furnished after the first show cause notice dated 23.03.2015 which ought to have been considered by the High Court. However, the High Court has considered the reasons recorded after the second show cau....