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2017 (9) TMI 253 - HC - Income TaxReopening of assessment - Non-consideration of application for getting a copy of the approval letter issued on Employees Superannuation Scheme - escaped assessment within the meaning of Section 147 - Held that:- We do not think that in this Writ Petition, we can allow the petitioner to raise the issue of non-consideration of this application for approval or not passing any order on the request in that behalf. We find that the petitioner superannuation scheme is subjected to tax and an order was passed by the Income Tax Officer28(2)(5), Mumbai, on 17th March, 2016. That is for the assessment year 2013-2014. When the substantive appeal is also pending against the assessment order dated 17th March, 2016 for the assessment year 2013-2014, we are not inclined to grant any relief in our writ jurisdiction. It would be open for the petitioner to raise all grounds during the reassessment proceedings and in pending appeal. It can also resist the demand for the assessment year 2013-2014 on all permissible grounds.- Petition is misconceived and is dismissed.
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