Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2021 (10) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2021 (10) TMI 1355 - ANDHRA PRADESH HIGH COURTReopening of assessment u/s 147 - whether reassessment was made on mere change of opinion and the income was subjected to double taxation? - HELD THAT:- Re-assessment was made u/s 148 of the Income Tax Act upon notice being issued upon the petitioner. Although the petitioner raised various objections to the re-assessment notice, no revised return was filed by the petitioner, which according to the petitioner, was due to technical glitches. However, in course of re-assessment, no such issue was canvassed before assessing officer. Be that as it may, the assessing officer considered the objections raised by the petitioner-assessee and passed impugned assessment order. There is an alternative appellate remedy available before the CIT (Appeals). We are of the opinion, none of the aforesaid exceptions arise in the facts of the present case. Petitioner-assessee was given repeated notices and adequate opportunity to represent his case before the assessing officer. Whether the Assessing Officer effectively dealt with the objections or not, are questions falling within the jurisdiction of the appellate authority and does not affect the inherent jurisdiction of the Tribunal. Thus, the order does not suffer either from inherent lack of jurisdiction or breach of principles of natural justice. Hence, we are not inclined to interfere with the order in exercise of writ jurisdiction.
|