2021 (5) TMI 417 - HC - Income Tax

Reopening of assessment u/s 147 - ITD made a submission that during the pendency of this writ petition, the Assessing Officer passed final order of assessment based on the notice issued under Section 148 for reopening of the assessment - HELD THAT - In the present writ petition, the proceedings dated 30.03.2018 issued by the 1st respondent under Section 148 of the IT Act and the consequential proceedings dated 11.12.2018 passed by the 2nd respondent are under challenge. When the fact remains that pursuant to the impugned notice under Section 148 of the IT Act, re-assessment has already been done and challenging the assessment order, the writ petitioner has already filed it is left open to the writ petitioner to raise all the grounds raised in this writ petition in the other writ petition filed challenging the assessment order. As far as the present writ petition is concerned, the cause arose pursuant to the notice issued under Section 148 of the IT Act did not exist as of now and thus, no further adjudication needs to be entertained and accordingly, the writ petition stands disposed of

Summary

The High Court of Madras disposed of a writ petition challenging the notice issued under Section 148 of the Income Tax Act, as reassessment had already been completed. The petitioner was allowed to raise the same grounds in another writ petition challenging the assessment order. The present writ petition was closed with no costs.