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TMI Blog2021 (6) TMI 409X X X X Extracts X X X X X X X X Extracts X X X X ..... me Tax Act, 1961 and consequently forbear the respondents from relying upon the details of the survey during the assessment or any other proceedings. 2.W.P.No.18671 of 2017 has filed to call for the records relating to the proceedings of the 2nd respondent under Section 147 of the Income Tax Act initiated vide notice dated 24.03.2017 against the petitioner, PAN AJNPS2191Q for the Assessment year 2013-2014 and to quash the same. 3.The brief facts of the case is that the survey under Section 133A of the Income Tax Act was conducted at the business premises of the petitioner which is adjacent to the petitioner's residence. 4.In the survey that was conducted on 03.09.2012 at the business premises of the petitioner, it was found that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Karuppa Gounder Street, Coimbtaore - 1. Sub:Assessment proceedings - A.Y.2013-14-your own-reg. Ref:Pending Scrutiny assessment proceedings in your case. Please refer to the above.In this regard, it is hereby informed that above mentioned reopened scrutiny proceedings initiated by issued notice u/s 148 dated 04.12.2015 is hereby dropped. 8.Thereafter, the impugned notice dated 24.03.2017 was issued to the petitioner under Section 148 of the Income Tax Act, 1961. The reasons for re-opening of the assessment as communicated to the petitioner vide communication dated 09.06.2017 reads as under: For the A.Y.2013-14, the reasons for reopening is that ''during the course of survey conducted on 03.09.2012, it was found that the as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed income of Rs. 61,67,690/- only and failed to admit the difference of Rs. 2,53,77,610/- as per survey findings. 9.The learned counsel for the petitioner placed the reliance on the decision of the Gujarat High Court in Kunal Organics (P) Ltd Vs. Deputy Commissioner of Income-tax [2014] 44 taxmann.con 323 (Gujarat). He further submits that dealing with an identical situation where notice under Section 148 was issued before completion of the Assessment was dropped and thereafter, a fresh notice was issued based on the identical reasons was held not maintainable. The learned counsel for the petitioner therefore submits that the both writ petitions are to be allowed. 10.Defending the impugned proceedings and the impugned notice issued under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the survey for payment of Income Tax during the assessment year 2013-14 in his returns. This was apparently not done in his return. The last date for completing the assessment for the said assessment year would have expired on 31.12.2016. 15.Since the petitioner failed to offer amount for payment of Income Tax in his return of income under Section 139 of the Income Tax Act, 1961, a notice dated 04.12.2015 was issued to the petitioner under Section 148 of the Income Tax Act, 1961. The said notice was issued even before the time for completing the assessment expired on 31.12.2016 i.e, 21 month from the end of the assessment year 2013-14 under Section 153 (1) of the Income Tax Act, 1961 for the assessment year 2013-14. 16.Having issued the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... technical reasons. It was not after a thorough scrutiny and consideration of the reply of the petitioner. It was withdrawn only for technical reason to pave way for issue of a fresh notice under Section 148 of the Income Tax Act, 1961 on 24.03.2017. The earlier proceedings initiated vide Notice dated 4.12.2015 was not dropped on merits. 22. Issuance of earlier notice under Section 148 of the Income Tax Act, 1961 did not preclude issue of fresh notice under the same section on 24.3.2017. 23.The petitioner has indulged in large scale evasion of tax as is evident from the survey conducted on 03.09.2012.Since the reassessment proceeding remained inconclusive, there is no case made for interference. Therefore, the decision of the Gujarat High ..... X X X X Extracts X X X X X X X X Extracts X X X X
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