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2019 (9) TMI 476 - HC - Income TaxReopening of assessment u/s 147- invoking statutory remedy available - HELD THAT:- We are not inclined to entertain the present writ petition insofar as the challenge to the order dated 18.12.2018 is concerned. The petitioner has already invoked the statutory remedy available to it by preferring its appeal against the assessment order dated 27.12.2018 before the CIT (A), and it shall be open to the petitioner to assail the issuance of notice u/s 148; the reasons for re-opening furnished by the AO; as well as the order dated 18.12.2018 disposing of the petitioner’s objections to the re-opening of the objections u/s 148. Insofar as the petitioner’s prayer that the respondent Department should lay down binding guidelines for proper examination of tax evasion complaints by field officers, prior to taking action on such complaints is concerned, in our view, the decision rendered in Scan Holding (P) Ltd. [2018 (1) TMI 942 - DELHI HIGH COURT] lays down sufficient guidelines and the said decision is binding on all the Revenue Authorities. In respect of the grievance of the petitioner, that the order dated 18.12.2018 is contemptuous, since it has allegedly been passed in breach in Scan Holding (P) Ltd. (supra), it shall be open to the petitioner, if he is so advised, to take appropriate proceedings in that respect independently.
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