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TMI Blog2022 (3) TMI 725X X X X Extracts X X X X X X X X Extracts X X X X ..... llowing reliefs: "(A)Your Lordships may be pleased to issue a writ of mandamus and / or an appropriate writ, order or direction, quashing and setting aside the notice dated 31.03.2021 issued under Section 148 of the Income Tax Act, 1961 along with notice dated 18.06.2021 issued under Section 143(2) read with Section 147 of the Income Tax Act, 1961 for Assessment Year 2013-14; (B) Pending admission, hearing and final disposal of this petition, Your Lordships may kindly be pleased to stay the further proceedings pursuant to the issuance of the notice dated 31.03.2021 issued under Section 148 of the Income Tax Act, 1961 along with notice dated 18.06.2021 issued under Section 143(2) read with Section 147 of the Income Tax Act, 1961 for Ass ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) of the Act, thereby calling upon the writ applicant Company to submit supporting documents, if any, which was expected to be submitted on or before 21.07.2021. 2.5 The writ applicant has placed on record the letter dated 10.06.2021, which claims about reasons for reopening assessment of the year under consideration, being supplied, however, it is the specific case of the writ applicant Company that no such attachment of reasons was actually served upon the writ applicant Company. Thus, in absence of reasons for reopening being not been supplied or served, the writ applicant has approached this Court by way of this writ application challenging the impugned notice, more particularly, on the ground that the same seeks reopening beyond the p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ortal reflecting attachment file as well as the reasons. 7. The writ applicant has submitted affidavit-in-rejoinder dealing with the aforesaid affidavit of the Department and has reiterated that the reasons were never supplied to the writ applicant before notice dated 18.06.2021 issued under Section 143(2) read with Section 147 of the Act, which was served upon the writ applicant. It is further contended that the respondent Authority under the garb of technical error are now coming up with a case to serve the reasons recorded at a very belated stage of the reassessment proceeding, which is otherwise impermissible in the eye of law. In the peculiar facts and circumstances, the writ applicant has prayed for direction to quash and set aside t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d circumstances of the case, only limited question of law, which arises for our consideration is whether the writ applicant, an assessee is justified in invoking extraordinary writ jurisdiction at the notice stage when the notices have been issued under Sections 143(2) and 148 of the act, subsequently being furnished with the reasons recorded for reopening the assessment under consideration. 10. We have heard learned counsels representing the respective parties and have also perused the record and the material placed for consideration of this Court. The limited issue, which we are required to decide is with regard to service of the reasons recorded by the Assessing Officer for reopening of the relevant assessment year. At this stage, it wo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bsequently. 5. A brief note on E- Proceeding is enclosed for your kind reference. In case you require any assistance in filing your response you may contact toll free Call Centre number 1800 103 4215 Enclosure: As above Yours faithfully BABULA GOPAL UNNITHAN WARD 1(1)(3)AMEDABAD" 11. Upon bare reading of the contents of the aforesaid notice dated 18.06.2021, it transpires that there is reference to the issue as per the reasons recorded for reopening and at the end of para 5 referred to above mentions about enclosed note. Even otherwise as per the affidavit-in-reply filed by the respondent Authority, the history downloaded from the Income Tax Business Application portal refers to the communication dated 10.06.2021 which also me ..... X X X X Extracts X X X X X X X X Extracts X X X X
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