2022 (6) TMI 248

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..... etitioner is the successor of a partnership firm against whom the present proceedings have been initiated. The petitioner was served with notice under Section 148A(b) dated 14.03.2022 for the assessment year 2018-2019 and was also supplied information on the basis of which the proceedings were initiated for escapement of the income taxable under the Act. The petitioner responded to the same vide communication dated 17.03.2022 (Annexure P-4). The objections raised by the petitioner vide Annexure P-4 have been rejected by the respondentsauthority vide order dated 31.03.2022 passed under Section 148A(d) of the Act and he has been served with notice under Section 148 of the Act. Learned senior counsel for the petitioner contends that the impug .....

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..... , therefore, not available to the assessee." In 'Rasulji Buxji Kathawala vs. Income Tax Commissioner, Delhi and another' (Civil Writ No.44 of 1955, D/d. 2.4.1956) while dealing with the similar situation under the 1922 Act, Division Bench of Rajasthan High Court held that - "But where as in this case no part of the Act is being attacked, there is, in our opinion, no justification for us to intervene at this stage when other remedies which arc not necessarily onerous are still open to the applicant under the Act. We, therefore, refuse to intervene at this stage in this case, and leave it to the applicant to pursue his remedies under the Income-tax Act so far as the question of his chargeability to income-tax under the Act, or oth .....

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..... was prima facie some material on the basis of which the Department could reopen the case. The sufficiency or correctness of the material is not a thing to be considered at this stage. We are of the view that the court cannot strike down the reopening of the case in the facts of this case. It will be open to the assessee to prove that the assumption of facts made in the notice was erroneous. The assessee may also prove that no new facts came to the knowledge of the Income-tax Officer after completion of the assessment proceeding. We are not expressing any opinion on the merits of the case. The questions of fact and law are left open to be investigated and decided by the assessing authority. The appellant will be entitled to take all the poin .....

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