Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2022 (6) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2022 (6) TMI 1124 - HC - Income TaxReopening of assessment u/s 147 - HELD THAT:- No scrutiny has taken place in the case of assessee for the relevant year. His case was processed u/s 143(1) - The intimation under Section 143(1) being not an assessment there is no question of Assessing Officer having formed an opinion thus the question of changing the same does not arise in the present case. So far as primary contention of the petitioner w.r.t. the jurisdictional issue is concerned, admittedly as per documents placed on record by the petitioner himself Income Tax Return for the Assessment Year 2019-20 carries the details of the Assessing Officer as Ward 5, Yamuna Nagar. Income Tax Returns for the Assessment Year 2020-21 and that for the year 2021-22 do not carry any details of the Assessing Officer. The petitioner is not in a position to controvert the findings recorded by the Authority on facts. It is not possible to go into the aforesaid factual findings while exercising jurisdiction under Article 226 of the Constitution of India. Ld. Counsel for the petitioner has placed reliance on judgment passed by High Court of Delhi in 'Dushyant Kumar Jain vs. Deputy Commissioner of Income Tax and another' [2016 (5) TMI 113 - DELHI HIGH COURT] to further contend that it is the same AO who passed the original assessment order, who is empowered to exercise powers under Section 147/148 to reopen the assessment. The said judgment again will have no bearing on the facts of the present case. The reason is not far to seek. In the present case order under Section 143(3) was never passed. After going through the record of the case, we do not find that the Authorities fell into any jurisdictional error which would warrant interference by the writ Court. As discussed herein above, the petitioner has been given sufficient opportunities of hearing and has been confronted with all the material that forms basis for reopening the case.
|