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AAA and Sons Enterprises Pvt. Ltd. Versus Principal Commissioner of Income Tax-15, & Another

2016 (12) TMI 495 - BOMBAY HIGH COURT

Reopening of assessment - grievance of the petitioner is that the Principal Commissioner of Income Tax has besides deciding the dispute with regard to the date of issue of notice dated 28th March, 2015 also held that the notice has been served upon the petitioner by virtue of deemed service of notice - Held that:- We notice that the impugned order dated 6th September, 2016 the Principal Commissioner of Income Tax has correctly recorded that the following two issues had to be decided by him conse .....

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pugned notice dated 28th March, 2015. Needless to state the Assessing Officer will not be even remotely influenced by the observations as to deemed service of the notice in the impugned order dated 6th September, 2016. - We must make it clear that window of four weeks was provided only to safeguard the petitioner in case the order of the Principal Commissioner of Income Tax is in breach of our directions. This safeguard given to the petitioner will not entitle it to convert the writ court in .....

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petition under Article 226 of the Constitution of India challenges : (a) A notice dated 28th March, 2016 issued under Section 148 of the Income Tax Act, 1961 (the 'Act') seeking to reopen the assessment for the Assessment Year 2008-09; and (b) the order dated 6th September, 2016 passed by the Principal Commissioner of Income Tax holding that the impugned notice dated 28th March, 2015 was issued before the expiry of statutory period of limitation on 31st March, 2015. 2. The petitioner had .....

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to 31st March, 2015. 3. At the hearing of Writ Petition No.1291 of 2016 a dispute arose between the parties about date of issue of notice. The Revenue contended that it was issued prior to 31st March, 2013. The Additional Solicitor General stated that the issue of notice under Section 148 of the Act would require a factual determination. On instructions he stated that the Principal Commissioner of Income Tax -15 would investigate into rival claims and determine whether the notice under Section .....

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nted 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 affidavitevidence 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-15 would only determine the factual aspect of issuance of notice to the assessee. If he decides the issue in favour o .....

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incipal Commissioner of Income Tax heard the parties in terms of the directions of this Court i.e. taking evidence led by the parties on record and allowing cross examination of the deponent by the other side and granting personal hearing, It is not disputed before us that the above process has been followed by the Principal Commissioner of Income Tax leading to the order dated 6th September, 2016. This order dated 6th September, 2016 has held that the notice dated 28th March, 2015 was issued on .....

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016 of this Court which only directed the Commissioner to decide the issue whether a notice for reopening the assessment for the Assessment Year 2008-09 was issued before expiry of period of limitation on 31st March, 2015. 6. We notice that at Page 2 of the impugned order dated 6th September, 2016 the Principal Commissioner of Income Tax has correctly recorded that the following two issues had to be decided by him consequent to the order dated 13th July, 2016 of this Court : (i) Whether or not t .....

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remotely influenced by the observations as to deemed service of the notice in the impugned order dated 6th September, 2016. 7. The petitioners also sought to make grievance of the findings arrived at the impugned order dated 6th September, 2016. This not on any jurisdictional issue but on the basis of the appreciation of evidence. These are matters which could appropriately dealt with by the authorities under the Act. The Principal Commissioner of Income Tax has on the basis of the evidence led .....

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