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2017 (9) TMI 1409 - HC - Income TaxReopening of assessment - as the partnership firm having been dissolved, the notice for reopening of the assessment is issued to a wrong person - Held that:- Where the assessment is yet to be carried out, we are not inclined to enter into the disputed questions of facts in a writ petition. The department was not oblivion of the stand of the firm that it was already dissolved and that therefore no longer engages in the same business. This would be clear from the reasons recorded by the Assessing Officer. Despite which, the Assessing Officer on the basis of materials on record, noted that TDS was deducted by the payee on the amounts paid or credited in favour of M/s. Vinay Printing Press which would suggest that the said firm was in existence during the period relevant to assessment year 2010-11. He also noted that the ledger account in case of Narayan Sai and Aasaram Bapu showed sizable cash loan transactions with the firm. Such account showed credit and debit of several cash loan transactions running into crores of rupees. Admittedly, since the firm had not filed the return of income for the said assessment year, the Assessing Officer issued the impugned notice. Such being the facts, in exercise of writ jurisdiction, we do not find any reason to interfere on the ground raised by the petitioner. Petition is therefore dismissed.
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