9911796707
TMI Blog2024 (5) TMI 707X X X X Extracts X X X X X X X X Extracts X X X X ..... ER VALMIKI MENEZES, J.) :- 1) These Review Petitions seek to review a common Order dated 04.11.2022 passed in Writ Petition No. 2016/2022 (Assessment Year 2018-19), Writ Petition No. 2196/2022 (Assessment Year 2015-16), Writ Petition No. 2276/2022 (Assessment Year 2014-15) and Writ Petition No. 2822/2022 (Assessment Year 2013-14). The Review Petitioner Rahul Suri is the original Petitioner in all four writ petitions. 2) The primary grounds for seeking review of the common Order dated 04.11.2022, as raised in the petitions and submitted by learned Senior Advocate Dr. Vineet Kothari for the Petitioner are as under:- a) That, by the order sought to be reviewed, this Court has correctly set aside the four assessment orders dated 03.03.2022 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... missible in review jurisdiction. Shri Akhilesh Sharma, learned Advocate for the Respondents submitted that, the impugned orders were passed after considering the law laid down in the aforementioned judgments and to balance out the interest of the Revenue with that of the assessee, since a genuine mistake occurred as stated in the Affidavit in reply to the petition, due to a technical glitch in the portal of the department, whereby the return of income filed by the Petitioner and the request for the reasons for reopening assessment were not seen by the Assessment Officer, who proceeded to pass the four assessment orders on the assumption that no reply was forthcoming. He submits that the law laid down in G.K.N. Driveshafts (supra) and Ashish ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al for reopening. 4.2) In the counter affidavit to the Petitions, the Revenue stated that a genuine mistake occurred due to a technical glitch in the portal of the department, whereby the return of income filed by the Petitioner and the request for the reasons for reopening assessment were not seen by the Assessment Officer, who proceeded to pass the four assessment orders dated 03.03.2022 on the assumption that no reply was forthcoming. 4.3) Against the reassessment orders dated 03.03.2022 passed under Section 144 r/w Section 147 of the Act, the assessee filed appeals under the Act before the National Faceless Assessment Centre (NFAC), Delhi on 26.03.2022 under Section 246A of the Act in which it sought a stay of the demand notice under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has been clearly laid down therein is the procedure to be followed by the Revenue for assessment years prior to the amendment of the Act, if a notice under Section 148 is issued on or after 01.04.2021, the same shall be treated and deemed to be a notice issued in terms of new Section 148A under the amended provision. Ashish Agarwal (supra) does not cover situations where the notice under Section 148 of the unamended Act was sent to the assessee prior to 01.04.2021, i.e. in the present case sent on 31.03.2021 and the Return filed and application seeking reasons for reopening was requested after 01.04.2021. Thus, in our opinion, in the facts of this case, the law laid down in Ashish Agarwal (supra) would not apply and come to the aid of the P ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... davit in reply. We therefore opine that on the first question, the common order in question is not open to review, as there is no error apparent on the face of the record on the ground of non-consideration of a binding precedent. 8) Considering the second question, we have gone through the entire record, including the Affidavit in reply and a view having been taken by this Court to set aside the impugned common Order and grant the Petitioner with an opportunity to receiving the reasons for reopening of assessment and a hearing before any orders are passed for reassessment, in line with the procedure laid down in G.K.N. Driveshafts (supra) and are of the opinion that there is no ground made out for review of the common order. The submission ..... X X X X Extracts X X X X X X X X Extracts X X X X
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