TMI Blog2021 (10) TMI 879X X X X Extracts X X X X X X X X Extracts X X X X ..... , we find that the contentions which were raised by the appellant with regard to the validity of the reopening proceedings which were sought to be controverted by the respondent have not been decided which in our opinion was the case to be decided by the Writ Court. In any event, the appellant has filed appeals before the First Appellate Authority well within the period of limitation. Therefore, we are of the view that the appellant should pursue the appellate remedy instead of agitating the matter before this Court in these appeals - observations/findings rendered by the learned Writ Court may cause prejudice to the appellant or to the Department. Therefore, if the appellant is to be relegated to pursue the appellate remedy, all such fi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lidity of the reopening proceedings was questioned by the appellant on several grounds. Firstly, by contending that the respondent has no jurisdiction to issue notice under Section 148 of the Act and propose to make an assessment under Section 143(3) r/w. 147 of the Act although the materials relied upon were obtained during a search under Section 132 of the Act of another party at New Delhi. Further, it was contended that where the material relied upon was obtained in the course of search of another party, the proceedings of the appellant can be initiated only under Section 153C of the Act and no re-assessment under Section 147 of the Act can be resorted to. Therefore, it was contended that the re-assessment proposed under Section 147 of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cision for entertaining a writ petition against the reopening proceedings. Further, it was submitted that the assessment under Section 147 was reopened on the basis of the information received from the Deputy Director of Income [Investigation]-8(1), New Delhi during the search made in the case of group of Companies under Section 132 of the act. The objections raised by the appellant for the reopening proceedings were also controverted in the counter affidavit. Further it has been stated in the counter affidavit that the assessment was reopened based on the information received about the appellant and no search material in respect of the appellant was received in the office of the respondent. In fact, such a stand has been taken in paragraph ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Therefore, we are of the view that the appellant should pursue the appellate remedy instead of agitating the matter before this Court in these appeals. We are conscious of the fact that the observations/findings rendered by the learned Writ Court may cause prejudice to the appellant or to the Department. Therefore, if the appellant is to be relegated to pursue the appellate remedy, all such findings needs to be vacated, otherwise it would tantamount to putting fetters on the exercise of the powers of the appellate remedy which should not be done. Thus, all issues are left open and the appellant is at liberty to canvas all factual and legal issues before the First Appellate Authority which shall be considered and decided by the First Appell ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
