TMI Blog2015 (12) TMI 1810X X X X Extracts X X X X X X X X Extracts X X X X ..... petitioner has failed to disclose truly and fully all material facts which are necessary for making the assessment for the relevant assessment year. The petitioner has challenged the present reassessment proceeding contending that all the necessary material had been disclosed while filing the return for the assessment year 2011- 12. The proviso to Section 147 indicates that if reassessment proc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Mehta, the learned senior counsel to file a counter affidavit by 10.1.2016. Sri P. Chidambaram, the learned senior counsel along with Abhinav Mehrotra, Advocate for the petitioner will file a rejoinder affidavit within a week thereafter. - Writ Tax No. - 985 of 2015 - - - Dated:- 23-12-2015 - Tarun Agarwala And Vivek Kumar Birla, JJ. Counsel for Petitioner:- Abhinav Mehrotra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... held, that the assessing officer could not assume the jurisdication to make the assessment under Section 143(3) of the Act as he had failed to issue a notice under Section 143(2) of the Act which was a mandatory requirement before making an assessment. Thereafter it transpires that the Department has issued a notice dated 10.9.2015 under Section 148 of the Act proposing to re-assess the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sary material was disclosed by the petitioner when a return was filed on 13.12.2013 which was considered in the original assessment order. Another question which arises for consideration is, whether the notice issued under Section 148 of the Act is justifiable after the assessment under Section 143(3) of the Act made by the assessing officer is quashed. We accordingly direct Sr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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