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2019 (11) TMI 656 - HC - Income TaxReopening of assessment u/s 148 - Assistant Commissioner of Income Tax, Circle-I (2), New Delhi, rejecting the Petitioner s objections to the reopening of the case - HELD THAT - Having heard the learned counsel for the Petitioner at some length, the Court is not persuaded that at this stage the impugned notice and the order rejecting the objections require to be interfered with. However, it is clarified that all the points urged by the Petitioner in the present writ petition are left open to be urged before the Assessing Officer ( AO ) in the reassessment proceedings. Any request by the Petitioner for inspection of the file or copies of documents will be considered by the AO in accordance with law. It is made clear that no observation in this order should be construed as an expression on the merits of the contentions of the parties.
Issues:
Challenge to reopening of assessment for AY 2012-13 under Section 148 of the Income Tax Act, 1961. Analysis: The judgment pertains to a challenge against the reopening of the Petitioner's assessment for Assessment Year (AY) 2012-13 through a notice issued under Section 148 of the Income Tax Act, 1961. Additionally, the Petitioner contested the order rejecting their objections to the reopening of the case issued by the Assistant Commissioner of Income Tax, Circle-I (2), New Delhi. The Court, after hearing the Petitioner's counsel, found no grounds to interfere with the impugned notice and the order rejecting objections at that stage. However, the Court clarified that all points raised by the Petitioner in the writ petition remain open to be argued before the Assessing Officer (AO) during the reassessment proceedings. The Court also directed that any request by the Petitioner for file inspection or document copies will be considered by the AO as per the law. Importantly, the Court emphasized that no observation in the order should be construed as a judgment on the merits of the parties' contentions. The judgment concludes by disposing of the petition and the pending application in the aforementioned terms, without imposing any costs on the parties involved.
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