2026 (7) TMI 746

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....essment for the Assessment Year (AY) 2012-13 and the order dated 14.10.2019, passed by the respondent disposing of the objections raised by the petitioner opposing the reopening of the assessment. 2. For the AY 2012-13, the petitioner filed his e-return declaring total income of Rs. 2,06,35,249/-. The income tax return of the petitioner was selected for scrutiny assessment, and hence, a notice under Section 143(2) of the Act dated 06.08.2013 was issued. Subsequently, notice under Section 142(1) of the Act was issued on 07.07.2014. The petitioner, accordingly, satisfied all the materials and details which were called upon, including the payments made by the petitioner and Tax Deducted at source (TDS) deducted thereon. Further details were....

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....ere is no escapement of income chargeable to tax in the hands of the petitioner and in the scrutiny assessment, the petitioner had submitted all the details as called for, including the payments made under the TDS, integrated services as well as advance return written off of Rs. 23,54,080/-. He has submitted that since the reopening is beyond the prescribed period of four years, as per the provisions of proviso to section 147 of the Act, the same can only be resorted to if the petitioner in his original assessment has not disclosed or has suppressed the information relating to the income. It is submitted that the Assessing Officer has reopened the assessment on the aspect of non-deduction of TDS under Section 194C of the Act on cost of inte....

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.... in disallowing advance/deposit written off amount of Rs. 23,54,080/-, the reopening of the assessment is legal and valid. 7. We have heard the learned counsel for the respective parties at length. 8. The facts, which are established from the pleadings, are that the petitioner submitted its e-return of income for the AY 2012-13 declaring total income of Rs. 2,06,35,249/-, which was subjected to scrutiny assessment under the provisions of sections 142(1) and 143(2) of the Act. There were various details which was called for by the Assessing Officer, more particularly inquiring about the cost of integrated service of the year of Rs. 7.5 crores, details of the TDS deducted and the advance written off of Rs. 23,54,080/-. After inter se co....