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2016 (6) TMI 1028 - CALCUTTA HIGH COURT

2016 (6) TMI 1028 - CALCUTTA HIGH COURT - TMI - Reopening of assessment - non deduction of TDS - Held that:- The issue with regard to tax deducted at source was raised for the purpose of scrutiny. The assessee had replied thereto. The scrutiny order had proceeded on a basis. Therefore, in such fact scenario, it cannot be said that the assessee is guilty of not disclosing fully and truly all material facts necessary for its assessment in respect of the assessment year. - Thus the pre-conditio .....

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d under Section 148 of the Income Tax Act, 1961. The learned Advocate for the petitioner has submitted that the notice was issued in respect of the assessment year 2001- 02. In respect of such assessment year, the income tax authorities had invoked the provisions of Sections 142 and 143 of the Income Tax Act, 1961. The income tax authorities had undertaken an investigation in the scrutiny proceeding. The petitioner had submitted two replies to the income tax authorities in such scrutiny proceedi .....

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our years from the order under Section 143 the authorities have purported to invoke Section 148. He has submitted that the conditions precedent for the authorities to invoke Section 148 of the Income Tax Act, 1961, have not been fulfilled in the present case and, therefore, the notice should be quashed. The learned Advocate for the income tax authorities has submitted that, pursuant to the interim order dated December 4, 2008, the Deputy Commissioner of Income Tax had assessed the liability. How .....

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ered out of the accounts made available at the time of the scrutiny assessment. He has relied upon Explanation-1 of Section 147 in support of her contention. I have considered the rival contentions of the parties and the materials made available on record. The petitioner had filed a return for the assessment year 2001-02 with the income tax authorities. The assessing officer had proceeded to invoke the provisions of Sections 142 and 143 of the Income Tax Act, 1961 in respect of such assessment y .....

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