TMI Blog2020 (5) TMI 331X X X X Extracts X X X X X X X X Extracts X X X X ..... efore these writ petitions are liable to be dismissed. Dispute pertains to the assessment year 2008-09 and assessment year 2009-10. The re-assessment proceedings have been considerably delayed partly due to the lapse on the part of the respondents on an earlier occasion which resulted in the orders of the Commissioner of Income Tax (Appeals) on 12.11.2013 and partly on account of the petitioner due to pendency of the present writ petitions. Respondent is directed to complete the proceedings within a period of 3 months from the date of receipt of a copy of this order in accordance with law. - W.P.Nos.29005 & 29006 of 2015 and M.P.Nos.1 & 1 of 2015 - - - Dated:- 18-12-2019 - Honourable Mr. Justice C. Saravanan For the Petitioner : Mr.Vikram Vijayaraghavan for M/s.Subbaraya Aiyar Padmanabhan (in both cases) For the Respondents : M/s.Hema Murali Krishnan Senior Standing Counsel (in both Cases) COMMON ORDER Heard learned counsel for the petitioner Mr Vikram Vijayaraghavan and Mrs.HemaMurali Krishnan for the respondent. 2. By this common order, both the writ petitions are being disposed. 3. In these writ petitions, the petitioner has challenged both the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... orthy, Flat No. A-3, Temple Tree RPAD No. 37, Venkata Narayana Road, Chennai-6000 17 Sir, Whereas I have reasons to believe that your income chargeable to tax for the assessment year 2008-09 has escaped assessment within the meaning of section 147 Of the Income Tax Act, 1961. 2. I, therefore, propose to assess the income for the said assessment year and I hereby require you to deliver to me within 30 days from the service of this notice, a return in the prescribed form of your income for the said assessment year. 3. This notice is being issued after obtaining the necessary satisfaction of the Commissioner of Income Tax-5, Chennai- 600034./The Central Board of Direct Taxes. (B. Baladandayutham) Assessing Officer/Income Tax Officer Non-Corporate Ward-16 (4), Chennai-600034. 10. The petitioner sent separate replies dated 16.4.2015 to the respective notice for the respective assessment years and requested the returns originally filed by the petitioner for the respective assessment years on 31.7. 2008 and on 29.7.2009 as returns filed in response to the impugned notices dated 17.3.2015. 11. The petitioner further submitted that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng the objections of the petitioner against reopening of the assessment under the two impugned notices dated 17.3.2015 under Section 148 of the Act were liable to be quashed. 16. The learned counsel for the petitioner primarily argued that there were no new materials available for invoking Section 148 of the Income Tax Act, 1961 for the 2nd time and therefore the impugned notices and the consequential orders rejecting the objections of the petitioner against invocation of Section 148 were bad and were liable to be set aside and quashed. 17. He further submits that the earlier round of proceedings culminated in two separate re-assessment orders dated 31.12.2011 which were eventually set aside by the Commissioner of Income Tax (Appeals) vide two separate orders dated 12.11.2013 and were given effect to by two separate orders dated 27.11.2013. 18. In this connection, the learned counsel for the petitioner relied on the decision of the Punjab and Haryana in Smt Anchi Devi Vs Commissioner of Income Tax (2008)218 CT 011. There the court held that though the proceedings were initiated by the officer within the prescribed period of limitation, yet the same was initiated only to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the above case the court observed that, For instance, if notice under section 148 is quashed on the ground that no reasons had been recorded, 2nd notice shall be in order after recording the reasons. Similarly, if a notice is quashed on the ground that it has been issued without requisite sanction of the higher authority, fresh notice can be issued after obtaining necessary sanction. Such instance can be multiplied. However, if a notice under section 148 is quashed after examination of material relied on by the AO and after recording of finding that the basis of such material the additional income cannot be said to have escaped assessment, then it shall not be permissible for the AO to issue a fresh notice on the basis of material in respect of the same item of income. 23. She further submits that that the invocation of Section 148 read with Section 147 of the Income Tax Act, 1961 was in any event within the period of limitation inasmuch as there was a material failure on the part of the petitioner to disclose fully and truly all material facts necessary for his assessment for the respective assessment years. 24. I have considered the arguments advanced by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Explanation - In determining income chargeable to tax which has escaped assessment for the purposes of this sub-section, the provisions of Explanation 2 of section 147 shall apply as they apply for the purposes of that section) (2) The provisions of sub-section (1) as to the issue of notice shall be subject to the provisions of Section 151. (3) If the person on whom a notice under Section 148 is to be served is a person treated as the agent of a non-resident under Section 163 and the assessment, reassessment or recomputation to be made in pursuance of the notice is to be made on him as the agent of such non-resident, the notice shall not be issued after the expiry of a period of (six) years from the end of the relevant assessment year. 28. Last date for invoking Section 148 for the Assessment Year 2008-09 express only on 31/03.2015 and for the Assessment Year 2009-10 on 31.03.2016 since the impugned notice are dated 17.03.2013, they are well within time. 29. Had there been a finding given on merits that there was no case for escaped assessment for the respective assessment years in response to Section 148 notice issued for the 1st time on 7.3.2011, it can be said t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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