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TMI Blog2016 (12) TMI 413X X X X Extracts X X X X X X X X Extracts X X X X ..... HONOURABLE MR.JUSTICE M.R. SHAH) 1.00. RULE. Mr.K.M. Parikh, learned advocate waives service of notice of rule on behalf of the respondent - department. 1.01. In the facts and circumstances of the case and with the consent of the learned advocates appearing on behalf of the respective parties, present petition is taken up for final hearing today. 2.00. By way of this petition under Article 22 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... offered as rent income was only Rs. 2,12,82,314/-. During the course of assessment, the assessing officer made an addition of Rs. 11,80,302/- as income from other sources which income was actually rental income. Even after considering this income, claimed for taking credit of TDS exceeds the income offered as rental Income by Rs. 22,49,950/- (Rs.2,47,12,566 - Rs. 2,12,82,314 - Rs. 11,80,302). This ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... see came to be disposed of by the A.O. Hence, the petitioner assessee has preferred the present Special Civil Application under Article By way of this petition under Article 226 of the Constitution of India. 5.00. It is mainly contended on behalf of the assessee that the assessment is sought to be reopened on the audit objections only and there is no independent opinion formed by the A.O. and the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ring on behalf of the revenue has produced the relevant files from the office of the A.O. On perusal of the files, noting and the relevant documents, it appears that after the audit party raised objections, A.O. in fact justified the assessment order and in fact requested to drop the audit objections. Even in the communication to the higher authority for approval to initiate proceedings under sect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on of the reassessment proceedings, the impugned notice for reopening the assessment, cannot be sustained and the same deserves to be quashed and set aside. 6.02. In view of the aforesaid fats and circumstances of the case, the impugned reopening proceedings cannot sustain and the same deserves to be quashed and set aside on the aforesaid ground alone. 7.00. In view of the above and for the reas ..... X X X X Extracts X X X X X X X X Extracts X X X X
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