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AAA And Sons Enterprises Pvt. Ltd. Versus The Principal Commissioner of Income Tax & Another

2016 (7) TMI 754 - BOMBAY HIGH COURT

Validity of reopening of assessment - petitioners' contention that no notice was issued to the petitioners - Held that:- The submission made before us about the notice of reopening being properly addressed in view of the computer generated notice and window envelope, not requiring the writing of the address, prima facie stand belied. Normally, one proceeds on the basis that the acts done by the Officers of the State in normal course of its activities is validly done. But in this case a cloud of .....

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d notice was issued and of the date of its issue within a period of eight weeks from today. Needless to state as pointed out above, the Principal Commissioner of Income Tax-15 would decide the issue in consonance with principles of natural justice which would include allowing the leading of affidavit-evidence and cross examination of persons who would tender evidence and the evidence already tendered before this Court, by the other side. We must make it clear that the Commissioner of Income Tax- .....

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ted:- 13-7-2016 - M. S. Sanklecha And A. K. Menon, JJ. Mr. P. Chidambaram, Senior Advocate with Mr.Rohan Cama i/b Bharucha & Partners for the petitioners Mr. Anil C. Singh, Additional Solicitor General with Mr.Suresh Kumar, Ms.Samiksha Kanani and Ms.Geetika Gandhi for the respondents ORDER P. C. 1. This petition under Article 226 of the Constitution of India challenges show cause notices dated 9th February, 2016 and 18th March, 2016 issued by the Assessing Officer in the process of seeking t .....

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earing on behalf of the petitioners invited our attention to letters dated 14th September 2015, 5th October 2015, 16th November 2015 issued by the Assessing Officer to the petitioners inter alia stating that re-opening notice for A.Y. 2008-09 has been issued on 27th March, 2015. The petitioners by its Chartered Accountant's letter dated 23rd November, 2015 informed the Assessing Officer that no notice dated 27th March, 2015 under Section 148 of the Act was received by it and, therefore, the .....

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rintendent of Post Office to the Assessing Officer. The above letter dated 20th March, 2016 of the Post Office was in response to a query from the Assessing Officer to inform her about the delivery of a communication addressed to the petitioners and handed over to postal authorities on 30th March, 2015 as identified by the Barcode number (relied upon by the Assessing Officer) given by the Post Office at the time of delivery of the envelope addressed to the petitioners. The letter dated 20th May, .....

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ve view, it is his submission that impugned show cause notices are completely without jurisdiction in absence of initiation of reopening of assessment by issuance of a notice under Section 148 of the Act, within the time allowed under the Act. 4. As against this, Mr.Singh learned Additional Solicitor General submitted that this Court should not entertain this petition. It is pointed out that inspite of the petitioners being informed by letters dated 14th September, 2015, 5th October, 2015 and 16 .....

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owledgment receipt given by the postal authorities dated 30th March, 2015. Mr.Singh, learned Additional Solicitor General submitted on instructions that the notices under Section 148 of the Act are computer generated and put in an window envelope. Thus, no case of incorrectly addressing the envelope can arise, so as to it being received at a destination other than that of the petitioner. At this, Mr. Chidambaram interjected and invited our attention to the affidavit-in-reply dated 25th April, 20 .....

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ent for A.Y. 2008-09. This order sheet noting has been forwarded to the petitioners by letter dated 24th June, 2016. The order sheet noting according to Mr. Singh would indicate a different state of affairs i.e. a notice for reopening has been issued prior to 31st March, 2015. 5. However, in the above view, the Addl. Solicitor General submits that the issue would require investigation into factual aspects viz. whether or not the notice was issued as claimed by the revenue and disputed by the pet .....

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eeable to above proposal made by the learned Additional Solicitor General. 7. We find that the present petition involves investigation into facts, in view of the stand taken by the Revenue. Normally, we would not entertain such petitions. However, at the same time we cannot close our eyes to the fact that the petitioners' contention that no notice was issued to the petitioners is prima facie supported by the independent communication dated 20th May, 2016 of the Post Office. The submission ma .....

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