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2016 (4) TMI 467 - DELHI HIGH COURT

2016 (4) TMI 467 - DELHI HIGH COURT - [2016] 385 ITR 95 - Reopening of assessment - Held that:- The Court considers it appropriate to modify para 27 of its judgment dated 11th February 2016 and substitute it as under: - "27. Turning to the notice issued in the instant case to the Petitioner under Section 143(2) (ii) of the Act, it is seen that it is in a standard format which merely states that "there are certain points in connection with the return of income on which the AO would like some .....

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P. (C) 5818/2013 - Dated:- 6-4-2016 - S. Muralidhar And Vibhu Bakhru, JJ. For the Petitioner : Mr Deepak Chopra, Mr Amit Shrivastava and Mr Manasvini Bajapai, Advocates For the Respondent : Mr Ashok K. Manchanda, Senior Standing Counsel with Ms Vibhooti Malhotra, Advocate ORDER REVIEW PET. 143/2016 1. This is an application by the Petitioner seeking a limited review of the judgment dated 11th February, 2016. 2. This Court has heard the learned counsel for the parties. 3. The challenge in the ma .....

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er under Section 143(2) of the Act, it should be construed that the question raised in the application was a question that was 'pending' adjudication and therefore the aforementioned bar in terms of clause (i) below the proviso to Section 245 R (2) of the Act could apply. 4. One of the questions considered by this Court was whether the AAR was justified in coming to the above conclusion. In that context the Court examined the issue as to when a question can be said to be pending for the .....

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s of such claim, loss, exemption, deduction or relief. Turning to the notice issued in the instant case to the Petitioner under Section 143(2) of the Act, it is seen that it is in a standard pre-printed format which merely states that there are certain points in connection with the return of income on which the AO would like some further information . The said notice fails to satisfy the particulars of claim of loss, exemption, deduction, allowance or relief as mandated by Section 143(2)(i) of t .....

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the Petitioner, and rightly, that as far as Section 143 (2) (i) is concerned, a notice issued thereunder was required to specify 'particulars of such claim of such exemption, deduction, allowance or relief made in return is inadmissible' which according to the AO was inadmissible. The AO would then call upon the Assessee to produce evidence of particulars that the Assessee sought to rely upon in support of such claim. However, the proviso to Section 143 (2) (i) clarifies that the said pr .....

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ent under review. 6. Under Section 143 (2) (ii) of the Act, an AO can serve on the Assessee a notice requiring him to attend his office and produce any evidence on which the Assessee seeks to rely in support of return if the AO "considers it necessary or expedient to ensure that the Assessee has not understated the income or has not computed excessive loss or has not underpaid the tax in any manner'. Therefore, the scope of the enquiry that an AO can undertake in terms of Section 143 (2 .....

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sent case, the notice issued under Section 143(2) by the AO on 25th August, 2011 in relation to the return filed for the Assessment Year (AY) 2010-11 merely reproduces the language of Section 143 (2) (ii) of the Act. It merely states that the authorized representative of the Petitioner is required to attend the office of the AO "or produce or cause to be produced any documents the accounts and any other evidence" sought to be relied upon by the Petitioner in support of its return. Ther .....

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