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2016 (7) TMI 754 - HC - Income TaxValidity of reopening of assessment - petitioners' contention that no notice was issued to the petitioners - Held that:- The submission made before us about the notice of reopening being properly addressed in view of the computer generated notice and window envelope, not requiring the writing of the address, prima facie stand belied. Normally, one proceeds on the basis that the acts done by the Officers of the State in normal course of its activities is validly done. But in this case a cloud of uncertainty covers the actual facts. Therefore, in these peculiar facts, the suggestion made by the Addl. Solicitor General of appointing a Senior Officer of Income Tax to determine this issue bearing in mind that the Assessing Officer has already taken a stand on the issue that a reopening notice has been issued prior to 31st March, 2015. In the above view, Mr.Singh, on instructions informs us that the Principal Commissioner of Income Tax-15 would decide whether or not the alleged impugned notice was issued and of the date of its issue within a period of eight weeks from today. Needless to state as pointed out above, the Principal Commissioner of Income Tax-15 would decide the issue in consonance with principles of natural justice which would include allowing the leading of affidavit-evidence and cross examination of persons who would tender evidence and the evidence already tendered before this Court, by the other side. We must make it clear that the Commissioner of Income Tax-15 would only determine the factual aspect of issuance of notice to the assessee. If he decides the issue in favour of the Revenue, the notice would be restored to the Assessing Officer to proceed further from that stage. The alleged notice dated 27th or 28th March, 2015 will be stayed for a period of 12 weeks from today. The impugned notices dated 9th February, 2016 and 18th March, 2016 will not be acted upon till expiry of 12 weeks as aforesaid from today.
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