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2017 (2) TMI 1115 - HC - Income TaxReopening of assessment - validity of notice - Held that:- We are of the view that as the petitioner has not come to this Court with clean hands, this petition cannot be entertained. There is no reason for us to disbelieve the affidavit filed by the Assessing Officer dated 8th February, 2017 in the absence of any affidavit disputing the above facts. However, considering the fact that the deponent to the petition is 76 years old, we have not examined the issue of imposing of costs. The contention urged by Mr. Andhyarujina on behalf of the petitioner across the bar would give rise to disputed question of fact and thus outside the pale of writ jurisdiction. Thus we dismiss the petition. We now take up the direction issued by us to the Assessing Officer by our order dated 25th January, 2017. Shri Ahire, in his affidavit has stated assessment was getting time barred on 31st December, 2016. The notice for re-opening is dated 30th March, 2016. The reasons recorded in support of the impugned notice are served upon the petitioner on 14th October, 2016. The petitioners filed its objection to the reason only on 19th December, 2016. Thus in the above facts, we find that the undue delay on the part of the petitioner in objecting to the reasons, made it impossible in the present facts to give time to the petitioner in accord with the decision of this Court before passing an Assessment Order under Section 143(3) of the Act on 28th December, 2016.
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