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2021 (9) TMI 1240 - HC - Income TaxReview petition on Reopening of assessment - re-opening of the proceedings was undertaken based on information received from office of the DCIT Circle, New Delhi and not on the Shah Commission Report - Review of judgment 2019 (8) TMI 16 - BOMBAY HIGH COURT - HELD THAT - entire exercise of re-opening the assessment was undertaken with reference to the Shah Commission Report pertaining to under invoicing in connection with the export of iron ore. We are satisfied that the issue arising in Writ Petition 2019 (8) TMI 16 - BOMBAY HIGH COURT was the same as the issue raised in the other Writ Petitions and that it was correctly clubbed with them and disposed of. Therefore, there is no substance in the contention raised in the present Review application. There is no error apparent on the face of the record demonstrated by the applicant. Hence, the Review application is dismissed.
Issues:
Review of judgment regarding clubbing of writ petition with others based on re-opening of assessment and distinction between information source for re-opening. Analysis: The review application before the High Court sought a review of a judgment and order dated 9/7/2019 concerning Writ Petition No.1104 of 2017. The department contended that the writ petition was wrongly clubbed with others where the issue was the re-opening of assessment based on the Justice Shah Commission Report. The applicant argued that in the present case for the assessment year 2010-2011, the re-opening was done based on information from the office of the DCIT Circle, New Delhi, not the Shah Commission Report. The applicant claimed an error on the face of the record, necessitating a review of the judgment. The applicant's counsel highlighted the distinction between Writ Petition No.1104 of 2017 and other writ petitions disposed of in the same judgment. On the other hand, the respondent's counsel argued that the re-opening of assessment was indeed based on the Shah Commission Report, despite the information source being mentioned as the DCIT Circle, New Delhi. The respondent's counsel pointed out that objections were addressed based on the Shah Commission Report, justifying the clubbing of Writ Petition No.1104 with others. Upon reviewing the documents and the order rejecting objections, the High Court found that the re-opening of assessment was indeed linked to the Shah Commission Report regarding under-invoicing in iron ore exports. The Court concluded that the issue in Writ Petition No.1104 of 2017 aligned with other petitions and was correctly clubbed and disposed of with them. Consequently, the Court dismissed the review application, stating that no error was apparent on the face of the record presented by the applicant, thereby upholding the original judgment.
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