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2019 (9) TMI 476

..... 18 is concerned. The petitioner has already invoked the statutory remedy available to it by preferring its appeal against the assessment order dated 27.12.2018 before the CIT (A), and it shall be open to the petitioner to assail the issuance of notice u/s 148; the reasons for re-opening furnished by the AO; as well as the order dated 18.12.2018 disposing of the petitioner’s objections to the re-opening of the objections u/s 148. Insofar as the petitioner’s prayer that the respondent Department should lay down binding guidelines for proper examination of tax evasion complaints by field officers, prior to taking action on such complaints is concerned, in our view, the decision rendered in Scan Holding (P) Ltd. [2018 (1) TMI 942 - .....

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..... the complainant; f. Direct the Respondent's department to lay down binding guidelines as to proper examination of tax evasion complaints by field officers prior to taking action on such basis; 3. The petitioner had earlier preferred W.P. (C) No. 9800/2015, which was decided by this Court on 08.01.2018 by a judgment reported as Scan Holding (P) Ltd. Vs. Assistant Commissioner of Income-tax, (2018) 402 ITR 290 (Delhi). The Court set aside the order dated 11.09.2015, whereby the objections preferred to the notice issued to the petitioner assessee under Section 148 of the Income Tax Act had been disposed of, and remanded the matter back to the Assessing Officer to pass a speaking order after hearing the petitioner or its authorised represe .....

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..... the petitioner that the petitioner had so appeared, though learned counsel for the petitioner submits that the petitioner had appeared and that there was no officer present to attend to him. This position is disputed on behalf of the Department, and it was contended that the petitioner never appeared as directed by the Court. It appears that the Assessing Officer issued notices on 30.09.2018, 16.10.2018, 16.11.2018, 22.11.2018 & 03.12.2018 to the petitioner requisitioning details for framing of assessment. At that stage, the petitioner assessee appeared before the Assessing Officer and demanded a hearing and a speaking order on its objections to issuance of notice under Section 148 of the Act. The petitioner had already preferred its o .....

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..... rnished by the Assessing Officer; as well as the order dated 18.12.2018 disposing of the petitioner s objections to the re-opening of the objections under Section 148. 8. Insofar as the petitioner s prayer that the respondent Department should lay down binding guidelines for proper examination of tax evasion complaints by field officers, prior to taking action on such complaints is concerned, in our view, the decision rendered in Scan Holding (P) Ltd. (supra) lays down sufficient guidelines and the said decision is binding on all the Revenue Authorities. 9. In respect of the grievance of the petitioner, that the order dated 18.12.2018 is contemptuous, since it has allegedly been passed in breach of the decision of this Court in Scan Holding .....

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