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TMI Blog2021 (12) TMI 515X X X X Extracts X X X X X X X X Extracts X X X X ..... hilesh Sharma for Respondent Nos.1 and 2. P. C. : Prayer clause (a) of the petition reads as under: "a) that this Hon'ble Court be pleased to issue a Writ of Certiorari or any other writ order or direction under Article 226 of the Constitution of India calling for the records of the case leading to the issue of the impugned notice and passing of the impugned order and after going thr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ressure from the Revenue Audit. In communication dated 21/7/2017 one Mr. Rahul Singhania, DCIT (LTU)-1, Mumbai, predecessor of Mr. Menon, has categorically informed the Revenue Audit that the allowance of Rs. 26,93,25,621/- (Rs. 47,89,25,621/- minus Rs. 20.96 crore) was not acceptable to the Assessing Officer. According to the Assessing officer, Section 43B of the said Act provides that certain ex ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on given earlier, is contrary to the principle of law laid down by various courts including Hon'ble Supreme Court of India. He has signed off by stating "In the light of the above discussed judicial pronouncement and the strict contours of provision of Section 43B of the said Act, the objection raised by the audit is not tenable and audit may be requested to withdraw the same." On this ground ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oreover in this case a regular assessment order was passed under Section 143 (3) of the said Act. In reply to the Director of Audit, two Assessing Officers had disagreed with the view expressed by the Revenue Audit. One of the two officers who had disagreed with the view of Revenue Audit, inspite of his disagreement has reopened assessment. It is therefore obvious that he has not formed his own op ..... X X X X Extracts X X X X X X X X Extracts X X X X
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