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2020 (11) TMI 96

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....sel and Mr.A.P.Srinivas, learned Senior Standing Counsel accepting notice for the respondent. 2. These appeals have been filed by the writ petitioner challenging the common order dated 19.5.2020 in W.P.Nos.30564 and 32477 of 2016. 3. The said writ petitions were filed by the appellant seeking to quash the notices issued under Section 148 of the Income Tax Act, 1961 (for short, the Act) and the consequential orders passed by the respondent and to direct the respondent to drop the re-assessment proceedings for the assessment years 2010-11 and 2011-12. 4. The appellant filed the said writ petitions contending that reopening of assessment was wholly unsustainable for the reason that it was a clear case of change of opinion since the issue po....

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....as held to be a manufacture. 8. Similarly, in the decision of the Hon'ble Supreme Court in the case of CIT Vs. Sesa Goa Ltd. [reported in 271 ITR 331], it was held that extraction and processing of granite was held to be a production activity within the meaning of Section 80I of the Act. 9. The appellant also relied upon the decision of the Hon'ble Supreme Court in the case of Chowgule & Co. (P) Ltd. Vs. Union of India [reported in (1981) 7 Taxman 71] wherein it was held that wherever a commodity underwent a change as a result of some operations performed on it or in regard to it, such operation would amount to processing of the commodity, that the nature and extent of change was not material and that what was necessary, in order ....

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....failure on the part of the assessee to make a return under Section 139 or in response to a notice issued under sub-section (1) of Section 142 or Section 148 or to disclose fully and truly all material facts necessary for his assessment, for that assessment year." 11. The learned Single Judge, after having held that the reopening of assessment was wholly without jurisdiction, made an observation and rendered a finding in paragraph 17 of the impugned common order that in the course of the proceedings, the respondent - Assessing Officer could look into the other grounds. This observation/direction is not sustainable since the Writ Court had come to the conclusion that reopening of assessment was without jurisdiction. Therefore, to make any fu....