Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2021 (11) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2021 (11) TMI 571 - GUJARAT HIGH COURTReopening of assessment u/s 147 - eligible reasons to believe - maintainability of the petition on the ground of existence of an alternative remedy - HELD THAT:- A complete machinery having been provided under the Act for reassessment and for obtaining relief in respect of impugned order passed by the respondent, the petitioner Assessee could not be permitted to abandon the said remedy and to invoke the jurisdiction of this Court under Article 226 of the Constitution of India. Though it is sought to be pointed out by Mr. Patel that the adjournment application submitted by him was not considered by the respondent before passing the impugned order of reassessment, the same cannot be accepted at this juncture, in view of the contention raised by the respondent in the affidavit-in-reply that the said request for adjournment was received by the office of the respondent on 14.10.2019 when the impugned order was already passed. Even if the said request was not considered by the respondent, the same could be treated at the most as an irregularity which would not warrant interference of this Court for setting aside the assessment order, more particularly, when an efficacious and alternative statutory remedy is provided under the Act. Since we are not inclined to entertain the petition on the ground of existence of alternative remedy, as such we need not go into the merits of the petition. Eligible reasons to believe - AO has power to reopen if there is tangible material to believe that there was an escapement of income from assessment and that when such material has a live link with the formation of the belief. In the instant case, as stated by the respondent in the affidavit-in- reply, the petitioner had not deducted the TDS as detailed in Annexure 6 to form 3CD and therefore, the same was not taken into consideration by the Assessing Officer while passing the order under Section 143(3) of the Act. When the said material was not considered at the time of original assessment on 30.12.2016, the consideration of the same by the respondent could not be said to be a change of opinion or review of earlier order. - Decided against assessee.
|