2016 (7) TMI 1702

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....TA, ADVOCATE for the Respondent(s) No. 1 ORAL ORDER (PER : HONOURABLE MR. JUSTICE AKIL KURESHI) 1. The petitioner has challenged a notice for reopening issued by the respondent-Assessing Officer on 31.03.2015 seeking to reopen the previously completed assessment of the petitioner for the assessment year 2008-09. There are three more petitions viz. Special Civil Application No. 3250 of 2016, 327....

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....he Revenue to produce before us, the original file showing such approval. Previously also, such opportunity was granted. We wanted to verify for ourselves whether such approval was, in fact, granted by the competent authority i.e. the Commissioner of Income Tax as contended by the respondent in this case. Despite multiple opportunities, the respondent has produced the file which merely contains a ....

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....ontention was raised by the counsel for the petitioner that no such approval within the time permitted was ever granted. 3. Despite multiple opportunities, the department has failed to produce such documents in original. While, therefore, deciding other legal contentions raised by the petitioner which also arise in connected petitions we have no choice but to separate this petition for further co....