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2016 (6) TMI 701 - GUJARAT HIGH COURTReopening of assessment - non issue of notice - reason recorder belatedly - Held that:- There is prima facie materials produced by the department to demonstrate that the envelope was in fact, handed over to the postal authorities on 31.3.2015 itself for delivery. If that be so, it would be sufficient compliance with the requirement of issuance of notice as discussed by this Court in case of Kanubhai M. Patel (HUF) v. Hiren Bhatt or his successors to office and others (2010 (7) TMI 704 - Gujarat High Court ). The second issue pertains to recording of reasons before issuance of notice. In this context, we have perused the original files. We notice that relevant material was placed before the Assessing Officer on 30.3.2015. Upon perusal of such material, considering the fact that the process of reopening would get timebarred soon, on the very same date, he recorded his reasons which are also contained in the file along with a letter of the same date written by him to the Principal Commissioner seeking approval. In the file, we also find the approval granted by the Principal Commissioner of the Income tax also on 30.3.2015. In fact, the suggestion placed by Assessing Officer was first screened by the Joint Commissioner of Income-tax which was then placed before the Principal Commissioner who recorded as under : “After perusal of the reasons given by the Assessing Officer in the annexure, I am satisfied that that this is a fit case for issue of notice in lieu of section 148” This was written by the Principal Commissioner Shri Sandeep Kapoor in his own handwriting below which he signed putting the date of 30.3.2015. Such materials on record would therefore, destroy the petitioners' theory that reasons were recorded later but notice was issued prior in point of time. On this count also, petitions must fail. - Decided against assessee
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