9911796707
TMI Blog2021 (12) TMI 317X X X X Extracts X X X X X X X X Extracts X X X X ..... me came to be rejected by an order dated 27/12/2004. Both, this notice dated 30/03/2004 as well as the order dated 27/12/2004 are impugned in this Petition. 2. With the help of Mr. P. J. Pardiwalla, learned Senior Advocate for Petitioner and Mr. Suresh Kumar, learned Counsel for Respondents, we have considered Petition and Affidavit-in-Reply. Rule was issued on 07/03/2005 and ad-interim relief in terms of prayer clause (b) was also granted. 3. The reasons for re-opening are as under :- "In this case assessment u/s 143(3) was completed for A.Y. 2001-02 in March 2004 and the claim made u/s 80HHA/IA etc. was rejected for the reason that the assessee has failed to fulfill the conditions laid down in the provision of Act with detailed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ated in the Affidavit-in-reply of Respondent No.1 affirmed on 23/02/2005. We cannot accept the submissions of Mr. Suresh Kumar. 6. Moreover, Respondents have proposed to re-open the assessment only on the ground that assessment under Section 143(3) of Petitioner was completed for AY 2001-02 in March 2004 and the claim made under Section 80HHA/IA, etc., was rejected for the reason that the Assessee has failed to fulfill the conditions laid down in the provision of Act with detailed discussion / findings on this issue. 7. The order on which reliance has been placed by Respondent No.1 to re-open Petitioner's assessment was challenged by Petitioner before CIT(A). CIT(A), by an order dated 30/03/2006, allowed Petitioner's Appeal and he ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cumstances and for reasons recorded above, Rule granted on 07/03/2005 is made absolute in terms of prayer clause (a) which reads as under :- "(a) that this Hon'ble Court may be pleased to issue a Writ of Certiorari or a Writ in the nature of Certiorari or any other appropriate Writ, Order or Direction under Article 226 of the Constitution of India, calling for the records of the Petitioner's case insofar as they relate to the impugned notice dated 30th March 2004 being Exhibit "I" hereto, the impugned alleged approval of Respondent No.2 under Section 151 of the Act, the impugned order dated 27th December, 2004 being Exhibit "T" hereto and the impugned reassessment proceedings of the Petitioner for the Assessment Year 1997-98 and a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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