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TMI Blog2022 (1) TMI 1230X X X X Extracts X X X X X X X X Extracts X X X X ..... unsel ORDER Mr. A. P. Srinivas, learned Senior Standing Counsel takes notice on behalf of the respondent. 2. Heard the learned counsel for the petitioner and the learned Senior Standing Counsel for the respondent. 3. This is the second round of litigation before this Court. Earlier, the petitioner had questioned the notice issued under Section 148 of the Income Tax Act on 30.03.2021 in W.P.No. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order for reopening the assessment. 6. The learned counsel for the petitioner further submits that the Original Scrutiny Assessment was completed under Section 143 of the IT Act, after all the records were called for and based on the aforesaid records, the assessment was completed. 7. It is submitted that the respondent has not produced any document to substantiate any suppression by the petitio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cle-I, Coimbatore in W.A.No.1494 of 2021 pronounced on 09.08.2021. 10. It is submitted that in an identical situation, the Hon'ble Division Bench of this Court had interfered by setting aside the order of the learned Single Judge of this Court and therefore submits that the writ petition filed by the petitioner deserves to be allowed. 11. Opposing the prayer, the learned Senior Standing Counsel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assessment passed under Section 143 (3) of the Income Tax Act was based on the information in the returns. Whether there was a suppression of facts or not may be decided in the proceedings under Section 148 of the IT Act. The impugned order has merely justified the reasons for reopening of the assessment. It cannot be said that the respondent has come to a definite conclusion as to whether indeed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e completed assessment. 19. Ultimately, the issue will have to be decided on merits. It is for the petitioner to file appropriate reply/representation explaining the reason as to why the completed under Section 143(3) of the IT Act on 07.10.2016 deserves to be reconfirmed. 20. Under these circumstances, the Writ Petition filed by the petitioner is disposed. The respondent is directed to complete ..... X X X X Extracts X X X X X X X X Extracts X X X X
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