TMI Blog2021 (7) TMI 333X X X X Extracts X X X X X X X X Extracts X X X X ..... t is to be made with reference to the reasons furnished. This being the factum established, the petitioner has to proceed with the process by producing all the documents and evidences to defend their case. This Court that pursuing of the interim order, the Assessment Officer was permitted to complete the adjudication and pass a final order of Assessment. Thus, the respondent is permitted to communicate the Assessment Order, if any already passed to the Writ Petitioner, enabling the petitioner to redress her grievances by preferring an appeal under the provisions of the Income Tax Act, if advised. - W.P.No.30862 of 2018 And W.M.P.Nos.36013, 36017, 36019 & 36021 of 2018 & 6662 of 2019 - - - Dated:- 18-6-2021 - THE HONOURABLE MR. JUSTIC ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ioner. 4.The petitioner stated that all these transactions were already looked into by the office of the respondent from the year 2013 and however, the petitioner informed the respondent that her income for Assessment Year 2011-2012 did not exceed the maximum amount not chargeable to tax. However, she is duly responsible to all previous communications from the respondent with reference to the Assessment Year 2011-2012. Thus, the petitioner submitted objections for reopening of Assessment fof the year 2011-2012. However, the respondent has not considered the objections raised by the petitioner and passed the order impugned dismissing all the objections and to reopen the Assessment for the Assessment Year 2011-2012 by holding that the inco ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eference to the documents and evidences and or informations made available. Roving cannot be conducted by the High Court under Article 226 of the Constitution of India in a Writ Proceedings. If any prima facie case is established and the competent authority has reason to belief regarding Tax escaped assessment, then the authority must be permitted to proceed with the assessment or re-assessment. In the present case, the petitioner made an attempt to adjudicate the issues on facts by holding that mere purchase of property is not a ground to invoke under Section 147 of the Income Tax Act. Beyond the facts, the transactions made, the sources on hand and other details are to be scrutinized by the Assessing Officer for the purpose of forming an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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