TMI Blog2023 (1) TMI 68X X X X Extracts X X X X X X X X Extracts X X X X ..... titioner did not place on record any documents such as Contract Agreement under which such transactions were carried out, copy of original invoices (not just invoice breakup) to show that the services rendered by the petitioner during assessment year 2018-19 were identical/similar to the services rendered to M/s Batliboi Associates LLP in the assessment year 2019-20. Needless to state that if petitioner is able to satisfy the AO that the services rendered in the present assessment were similar/identical to the services rendered in the assessment year 2019-20, the re-assessment proceedings would be closed. - W.P.(C) 11862/2022 & CM APPL.35429/2022 - - - Dated:- 22-8-2022 - HON'BLE MR. JUSTICE MANMOHAN AND HON'BLE MS. JUSTICE ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3. He stated that the Petitioner had filed a writ petition being W.P.(C)7791/2022 and this Court vide its order dated 20th May, 2022 had set aside the order passed under Section 148A(d) as well as the notice under Section 148 of the Act, both dated 13th April, 2022, directing Respondent to pass a fresh reasoned order under Section 148A(d) of the Act after considering the reply dated 13th April, 2022 filed by the Petitioner in accordance with law within eight weeks. 4. He stated that pursuant to the aforesaid order passed by this Court, the Respondent vide the impugned Order dated 14th July, 2022, held that this was a fit case for issue of the notice under Section 148. The relevant portion of the impugned Order dated 14th July, 2022 is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , learned senior counsel for the petitioner repeatedly emphasised that an order passed under Section 143(1) of the Act accepting the Income Tax Return filed by the assessee and determining the taxable income of the assessee is an assessment with consequences. 6. He further submitted that in absence of any fresh tangible material or information whatsoever which would indicate that the petitioner s income for assessment year 2018-19 had escaped assessment, no notice under Section 148A(b) of the Act could have been issued. 7. He also submitted that the Revenue in assessee s own case in Assessment Year 2019-20 had accepted Petitioner s claim under Article 15 of DTAA in a scrutiny assessment and, therefore, in the present proceedings relat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... riginal proceeding has been completed under Section 143(1), there is no need for fresh tangible material for reopening the assessment and the doctrine of change of opinion does not arise since under Section 143(1) an intimation is issued and no opinion is formed by way of the said order. 10. The Supreme Court in Assistant Commissioner of Income Tax Vs. Rajesh Jhaveri Stock Brokers Private Limited, (2008) 14 SCC 208, has held that there is a distinction between intimation and assessment under Sections 143(1) and 143(3) of the Act. The relevant portion of the said judgment is reproduced hereinbelow:- 15. In the scheme of things, as noted above, the intimation under section 143(1)(a) cannot be treated to be an order of assessme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e. By such application only recovery indicated to be payable in the intimation became permissible. And nothing more can be inferred from the deeming provision. Therefore, there being no assessment under section 143(1)(a), the question of change of opinion, as contended, does not arise. 11. This Court in Indu Lata Rangwala v. DCIT, (2016) SCC Online Del 3006 has also held as under:- 35.1 The upshot of the above discussion is that where the return initially filed is processed under Section 143 (1) of the Act, and an intimation is sent to an Assessee, it is not an 'assessment' in the strict sense of the term for the purposes of Section 147 of the Act. In other words, in such event, there is no occasion for the AO to form ..... X X X X Extracts X X X X X X X X Extracts X X X X
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