Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2019 (3) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (3) TMI 1127 - HC - Income TaxReopening of assessment u/s 147 - non furnishing of reasons to believe - denial of natural justice - Allegation that Request for reasons was not made within 30 days - non disposal of objections - seeking extension of time for production of requisite documents ignored - alternative remedies - writ jurisdiction by the High Court - HELD THAT:- Admittedly reasons for re-opening of assessments have not be furnished to the petitioner. Object of furnishing reasons was to enable the petitioner to file objections regarding re-opening and then on filing of objections, the petitioner had the right of hearing before the A.O. Then, A.O. after considering the objections and after hearing the petitioner was to deal with the objections by passing a speaking order, same has not been done. In addition thereto, the petitioner while responding to the Notices under Sections 143(2) and 142(1) of the Act had requested for extending time for production of requisite documents up to 04.03.2019 for the reasons as detailed therein same too has been ignored. While ignoring, to follow statutory requirements, filing objections and hearing, impugned assessment and demand orders have been passed which in turn would suggest that the respondent has not only breached the principles of natural justice but also breached the procedure which was required to be followed for decision (reassessment). There has been a breach of principles of natural justice and also the procedure, required to be adopted for passing assessment orders on reassessment and demand orders, have not been followed. Therefore, an exceptional case for invoking power under Article 226 of the Constitution of India. Both the orders being unsustainable, to ask the petitioner to avail remedies of appeal, matter will unnecessarily get protracted. While holding petitions maintainable, we allow the same and set aside all the impugned assessment and demand orders. A.O. shall furnish reasons for re-opening of assessment of income for the said assessment years so as to enable the petitioner to file objections and after hearing the petitioner, to pass speaking orders then to proceed with the assessment and to pass appropriate orders as shall be warranted. - Decided in favour of assessee
|