9911796707
TMI Blog2015 (4) TMI 265X X X X Extracts X X X X X X X X Extracts X X X X ..... dvs. For The Respondent : Jeevan J. Neeralgi, Adv. ORDER 1. Petitioner is calling in question assessment order dated 30.06.2014 passed by the respondent - Income Tax Officer exercising powers under Section 143(3) read with Section 147 of the Income Tax Act, 1961 (for short, 'the Act'), for the assessment year 2009-10 vide Annexure-C and the consequential demand notice dated 30.06.2014 issued vide Annexure-D. 2. Facts leading to this writ petition briefly stated are, that petitioner submitted his return of income for the assessment year 2009-10 on 23.06.2009 declaring his income at ₹ 3,79,200/-. The said return was accepted. Subsequently, notice under Section 148 of the Act was issued on 30.06.2014 for re-openi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the sworn statement, so that petitioner could take further course of action. 4. It is not in dispute that petitioner was not furnished with the copy of the statement said to have been made by Mukesh Choksi. Petitioner was not aware of the contents of the said statement. However, he filed objections contending inter alia that it was not know how a statement made by third party could be made applicable and made basis for the proceedings that were sought to be initiated. He also points out by way of objection that in the absence of specific allegations made against the petitioner in the so-called sworn statement, the same could not have been made basis to pass the assessment order against the petitioner. 5. Despite such objections rais ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... her Mukesh Choksi or any other related companies, but the Assessing Officer had solely proceeded on the basis of the statement and the list provided without there being any other information or details furnished to the petitioner though petitioner therein had sought for such details. The High Court of Delhi has held that there was absence of fair and reasonable opportunity and such an assessment order could not be sustained and could be interfered with under Article 226 of the Constitution of India. 8. In the light of the facts and circumstances as adverted to above and as the petitioner has been denied an opportunity of fair hearing by providing copy of the statement and related details regarding the alleged share amount, I am of the vi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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