9911796707
TMI Blog2013 (12) TMI 1317X X X X Extracts X X X X X X X X Extracts X X X X ..... wal, Sr. Advocate assisted by Shri Shambhu Chopra; Shri Dhananjay Awasthi; Shri Govind Krishna; Shri Ashok Kumar and Shri R.K. Upadhyaya appears for the respondents. The petitioners are engaged in the business of manufacturing glassware and bangles at Firozabad. By these writ petitions, they have challenged the show cause notices issued by the Income Tax Officer (TDS) for not deducting TDS for F.Y. 2008-09, 2009-10 for not deducting TDS on the payments made to Gas Authority of India (GAIL), on the transportation charges and service charges, and on royalty under Sections 194C and 194-J of the Income Tax Act, 1961. The petitioners have also challenged the notices issued under Section 148, for reopening of the assessment on the ground that t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... have heard Shri Ravi Kant, Senior Advocate assisted by Shri Nikhil Kumar for the petitioner. Shri Shambhu Chopra appears for the Income Tax department. Shri Shambhu Chopra has raised a preliminary objection to the maintainability of the writ petition against a show cause notice issued by the Income Tax Officer (TDS), Agra. It is submitted by him that the petitioner can raise all the grounds, which have been taken in the writ petition challenging the notice before the Income Tax Authorities. He submits that the notice does not suffer from any error of jurisdiction, and thus the petitioner should submit a reply to the notice. Shri Ravi Kant, learned counsel appearing for the petitioner submits that the notice is illegal and without jurisdic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unal. The writ petition is dismissed on the ground of alternative remedy." Shri Bharat Ji Agrawal appearing for the revenue has raised preliminary objections to the maintainability of the writ petition against the notices under Section 147/ 148 as well on the ground that in GKN Driveshafts (India) Ltd. v. Income Tax Officer & Ors., 2003 (259) ITR 19 the Supreme Court has clarified that when a notice under Section 148 of the Income Tax Act is issued, the proper course of action for the noticee is to file return and if he so desires, to seek reasons for issuing notices. The assessing officer is bound to furnish reasons within a reasonable time. On receipt of reasons, the noticee is entitled to file objections to issuance of notice and the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng notices. The assessing officer is bound to furnish reasons within a reasonable time. On receipt of reasons, the notice is entitled to file objections to issuance of notice and the assessing officer is bound to dispose of the same by passing a speaking order. In the instant case, as the reasons have been disclosed in these proceedings, the assessing officer has to dispose of the objections, if filed, by passing a speaking order, before proceeding with the assessment in respect of the abovesaid five assessment years. 6. Insofar as the appeals filed against the order of assessment before the Commissioner (Appeals), we direct the appellate authority to dispose of the same, expeditiously. 7. With the above observations, the civil appeals ar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m K. Khabrani v. ACIT Circle-1, Thane (Writ Petition No.1246 of 2012) decided on 12.3.2012 (Bombay). We have considered the submissions and find that all the writ petitions have been filed against the notices both under Section 194C, where the objections are yet to be decided, and the notices under Section 148 of the Act. All the writ petitions are thus premature. No prejudice has been caused to the petitioners at this stage nor any demands have been created, to interfere and to decide factual issues, calling for interpretation of the conditions of contract and verification of payment of taxes by GAIL, on the supply of natural gas. We do not find any good ground to interfere with the notices both under Sections 194C/ 194J and under Sectio ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
