2025 (10) TMI 1113

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....,1961 (In short, 'the Said Act') on 10.07.2009 and set aside the proceeding started vide memo no. Hal/ITO/W-2 AAGFR 9559R/09-10/105 dated 10.07.2009 under Section 147 of the Act and other consequential relief. 2. The specific case of the petitioner is that it is a bona fide Income Tax payer and is paying a handsome amount of tax regularly under the name and style of M/S. Rupam Jewellery. 3. The petitioner had already assessed his income tax return for the assessment year 2006-07 and paid tax accordingly, but despite the final assessment, the Income Tax Department conducted a survey in the business premises of the petitioner on 22.01.2006 under Section 133A of the said Act. In course of survey and scrutiny of assessment for the annual ....

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....f evasion of tax, is not enough. The Department must state reasonable grounds while reopening the assessment. Simply a reason to suspect or a belief on the part of the assessing authority, cannot form the basis of the issuance of a notice. Belief should not be arbitrary or irrational but based on relevant and material reasons. 8. Learned counsel has placed reliance on judgments in the case of Assistant Commissioner of Income-Tax v. Sabh Infrastructure Ltd. (2024) 461 ITR 339 (SC) and Sabh Infrastructure Ltd v. Assistant Commissioner of Income-Tax (2017) 398 ITR 198 (Delhi), particularly paragraph 19 thereof, to bolster his contention that the petitioner never suppressed anything during the assessment. The petitioner had candidly disclose....

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....riginally issued on 31.3.2008, but the writ petition was filed more than 20 months later. It was finally submitted that final assessment of tax has already been passed by the ITO, Ward-2, Haldia on 31.12.2009, therefore, the present writ petition is liable to be dismissed as it has become infructuous. 12. In reply, the Learned counsel for the Petitioner, on his usual fairness, submitted that the copy of notice under Section 148 of the said Act has not been annexed with the writ petition. He does not know how it happened, though the writ petition was filed challenging the notice. Learned counsel indicated that the memo no. Hal/ITO/W-2 AAGFR 9559R/09-10/105 dated 10.07.2009 is annexed as P-1, and is sufficient to consider the case in hand.....

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.... there is no scope to issue a writ of mandamus commanding the authority concerned to set aside the notice issued long back and when final assessment order has already been passed. A copy of the assessment order has already been handed over to the Learned counsel for the petitioner in court on 10.09.2025. 18. It is well settled that a writ Court cannot enter into the disputed question of fact involved in the matter. The writ petitioner has an alternative efficacious remedy under the provisions of the Income Tax Act, 1961 against the final assessment order. Therefore, no useful purpose would be served in keeping the writ petition pending for adjudication. 19. In light of the above observation, WPA 21480 of 2009 is dismissed without any ....