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2022 (9) TMI 1392 - MADRAS HIGH COURTReopening of assessment u/s 147 - Petitions have been filed beyond the period of limitation prescribed under the provisions of the Act - HELD THAT:- The petitioner has not filed returns of income for the assessment years in question. Based upon information received from Annual Information Report/Central Information Branch data, Income Tax Department had come to know that there had been deposits by the petitioner in cash in its bank accounts for the financial years relevant to the assessment years. On the basis of the above information, the Assessing Authority has arrived at the conclusion that there were reasons available for reopening of assessments, particularly in view of the fact that the petitioner had not filed statutory returns. Thus, on the premise that income chargeable to tax of the above amounts had escaped assessment, notices u/s 148 were issued to the petitioner. There was no response to the same - Evidently, in the absence of a statutory return and abject noncompliance with all notices, the Assessing Authority was not in a position to consider the claim of exemption or any other issue for that matter. Show cause notices were issued to the petitioner, pursuant to the aforesaid letter dated 08.02.2022. Though served, the petitioner had not responded to the show cause notices as well. It is in the aforesaid circumstances that the impugned orders of assessment had come to be passed - There had been substantial non-compliance to all notices barring one dated 13.11.2021 Notices and questionnaires u/s 142(1) had also been issued. We however not inclined to accept the request as, assessments, made validly, cannot be set aside for the mere asking. Admittedly, the petitioners are non-filers and there been also been no compliance to the various notices and questionnaires issued by the respondents. Thus find no infirmity in the orders passed, and in this view of the matter, dismiss these Writ Petitions.
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