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2019 (11) TMI 312 - HC - Income TaxReopening of assessment u/s 147 - validity of reasons to believe - HELD THAT:- Under section 148, if the assessing officer has reasons to believe that income has escaped assessment he can issue a notice for passing order under Section 147. The sufficiency of those reasons cannot be gone into by this Court. If relevant germane reasons exist and have been communicated to the assessee that is enough for reassessment proceedings to hold the field. In this case, during scrutiny the appellant was further asked to furnish the details of the invoices for the expenses incurred vide letters dated 31.07.2019 However, the appellant failed to furnish the same. Therefore, it would be improper to hold that the respondent Income Tax Officer had erred in invoking the reassessment jurisdiction vested with him under Section 147/148 in the facts and circumstances case. Only when there are no grounds at all for invoking the reassessment jurisdiction under Section 148 of the Act, the notices can be challenged. The appellant has himself replied and participated in the impugned proceedings. The reasons were also communicated to the appellant to which the appellant has also replied. Therefore, it is not open for the appellant to question the same to scuttle the proceedings initiated under the Act. Therefore, we find no reasons to interfere with the order of the learned Single Judge while dismissing the above Writ Appeals.
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