TaxTMI 
TaxTMI 
2025 (1) TMI 765
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....earned advocate Mr. Dev Patel for the respondent. 3. This petition is filed under Article 226 of the Constitution of India to challenge the legality and validity of the Notice dated 30.03.2021 issued under section 148 of the Income Tax Act, 1961 (for short, "the Act") for the Assessment Year 2013-14. 4. The brief facts of the case are that the petitioner Firm is engaged in the business of textile trading and had filed its original return of income for the A.Y. 2013-14 on 01.10.2013 declaring total income of Rs. NIL. 4.1 The case of the petitioner was selected under CASS for limited scrutiny. During the course of regular assessment proceedings, inquiries were made and reply was filed by the petitioner on various grounds furnishing all the....
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....ere furnished to the petitioner in connection with such allegations. 5.2 Learned advocate Mr. Vora invited the attention of the Court to the affidavit-in-reply filed on behalf of the respondent to point out that it is admitted by the respondent that at the time of re-opening the case, the physical case record of the assessee was not readily traceable and therefore, it could not be ascertained as to on what information / basis the case was re-opened earlier and the assessment order u/s. 143 (3) r/w. section 147 of the Act was finalized on 27.12.2018 and as the matter was getting time barred, the impugned Notice was issued. It was, therefore, submitted that the impugned Notice is issued without jurisdiction as the entire basis of assumption ....
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.....2018 and the assessment order u/s. 143 (3) r.w. Section 147 of the Act was passed on 27.12.2018. (ii) Afterwards, once again the same information was received by the erstwhile ITO, Ward-1 (2) (2), Ahmedabad from DDIT (Inv.) Unit-1 (1), Ahmedabad on 15.03.2019. It is submitted that by implementation of Faceless Assessment Scheme two wards, i.e. Ward-1 (2) (2) and Ward-1 (3 )(5) were merged with Ward-1(2)(1), Ahmedabad. The then Assessing Officer had joined the office on 15.10.2020 as ITO Ward1(2)(1), Ahmedabad (post merger) and the said information in this case was handed over to the then AO. Hence, on the basis of this information, the case was reopened after recording reasons and getting necessary approval from the competent authority ....