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2020 (1) TMI 627 - HC - Income TaxReopening of assessment u/s 147 - non response to notice by petitioner - HELD THAT:- The notice under Section 148 (1) was issued to the Petitioner as early as on 27.03.2019, he did not respond to that notice for over six months nor he invoked the jurisdiction of this Court to challenge the notice on the ground of jurisdiction. He responded to the notice for the first time on 04.10.2019. The conduct of the Petitioner in not filing the return, he was obligated to, in response to the notice under Section 148 (1) and disregarding the notice under Section 148 of the Act, in our view, disentitles the Petitioner to grant of any relief in the present proceedings. The Supreme Court in GKN Driveshafts (India Ltd.) v. Income Tax Officer [2002 (11) TMI 7 - SUPREME COURT] has clarified that when a notice under Section 148 of the Income Tax Act is issued, the proper course of action for the noticee is to file a return and if he so desire, to seek reasons for issuing notices. We therefore dismiss this petition and leave it to the Petitioner to pursue all his pleas in his statutory appeal before CIT (A) against the impugned assessment order.
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