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TMI Blog2019 (11) TMI 312X X X X Extracts X X X X X X X X Extracts X X X X ..... W.P.Nos.25239, 25241, 25242, 25244, 25245 & 25248 of 2019. 2.By the impugned common order, the Learned Single Judge has dismissed the above Writ Petitions which were directed against six Notices all dated 29.03.2019 issued under Section 148 of the Income Tax Act, 1961 for the Assessment Years of 2012-13 to 2017-2018 to the appellant. 3.By the impugned common order, the learned single judge has dismissed the six writ petitions with the following observations:- 23. This Court is of the considered view that such 11th hour petitions will derail assessments process under fiscal law statues. It is made clear that this view is taken in the peculiar trajectory of this case, as the writ petitioner has approached this Court at the 11th hour part ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... furnish the reasons for reopening of the assessment, to enable the appellant to file their objections his objection. 9.By six separate intimations dated 26.04.2019, the respondent Income Tax Officer informed to the appellant the reasons for reopening the Assessment Years wherein it was stated that on perusal of Return of Income Tax filed by the appellant for the above Assessment Years during survey under Section 133 A of the Income Tax, 1961, it was noticed that the appellant had claimed expenses equivalent to 59.23%, 51.10%, 38.79%, 26.71%, 28.88% & 35.24% in the respective Assessment Years in question. 10.It was stated that on 18.03.2018, the appellant was called upon to furnish bills and invoices for all the expenses claimed, discrepan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mount to escapement of Income Tax. It is further submitted that the Authorities concerned could have made assessments under Section 143 (3) of the Act after due scrutiny. 15.Per contra the learned counsel for the revenue Mr.Narayanaswamy submits that the reassessment proceedings are well reasoned and require no interference and therefore prays for dismissal of all the six Writ Appeals. 16.We have considered the records. All the six notices issued under Section 148 of the income Tax Act, 1961 read identically with mutatis mutandis's changes in the date and the assessment years. The notice for the Assessment Year 2012 -13 reads as under:- Notice Under Section 148 Of Tax Income Tax Act, 1961 Sir/Madam/M/s, Whereas I have reasons to beli ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion 147/148 of the Act, in the facts and circumstances case. Only when there are no grounds at all for invoking the reassessment jurisdiction under Section 148 of the Act, the notices can be challenged. Further, the appellant has himself replied and participated in the impugned proceedings. The reasons were also communicated to the appellant to which the appellant has also replied. Therefore, it is not open for the appellant to question the same to scuttle the proceedings initiated under the Act. Therefore, we find no reasons to interfere with the order of the learned Single Judge while dismissing the above Writ Appeals. 21.Accordingly, all the Writ Appeals are dismissed. No cost. Consequently, connected all Miscellaneous Petitions are c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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