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TMI Blog2016 (7) TMI 754X X X X Extracts X X X X X X X X Extracts X X X X ..... olicitor General of appointing a Senior Officer of Income Tax to determine this issue bearing in mind that the Assessing Officer has already taken a stand on the issue that a reopening notice has been issued prior to 31st March, 2015. In the above view, Mr.Singh, on instructions informs us that the Principal Commissioner of Income Tax-15 would decide whether or not the alleged impugned notice was issued and of the date of its issue within a period of eight weeks from today. Needless to state as pointed out above, the Principal Commissioner of Income Tax-15 would decide the issue in consonance with principles of natural justice which would include allowing the leading of affidavit-evidence and cross examination of persons who would tender ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing has been issued prior to 31st March, 2015. Thus, it is submitted that the entire proceedings are without jurisdiction. 3. Mr. Chidambaram, learned Senior Counsel appearing on behalf of the petitioners invited our attention to letters dated 14th September 2015, 5th October 2015, 16th November 2015 issued by the Assessing Officer to the petitioners inter alia stating that re-opening notice for A.Y. 2008-09 has been issued on 27th March, 2015. The petitioners by its Chartered Accountant's letter dated 23rd November, 2015 informed the Assessing Officer that no notice dated 27th March, 2015 under Section 148 of the Act was received by it and, therefore, the entire proceedings are without jurisdiction. Our attention was invited to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... without jurisdiction in absence of initiation of reopening of assessment by issuance of a notice under Section 148 of the Act, within the time allowed under the Act. 4. As against this, Mr.Singh learned Additional Solicitor General submitted that this Court should not entertain this petition. It is pointed out that inspite of the petitioners being informed by letters dated 14th September, 2015, 5th October, 2015 and 16th November, 2015 that reopening notice for A.Y. 2008-09 had been issued, it responded for the first time to it only on 23rd November, 2015. It is submitted that the normal response of a person not receiving the reopening notice would have been immediate and not respond after a couple of months i.e. on 23rd November, 2015. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... icitor General submits that the issue would require investigation into factual aspects viz. whether or not the notice was issued as claimed by the revenue and disputed by the petitioners. On instructions, Mr. Singh states that a Senior Officer of the rank of the Commissioner of Income Tax would investigate into rival claims of the petitioners and Assessing Officer to determine whether or not the notice under Section 148 of the Act was issued and if so, the date of the same. The concerned officer would consider rival contentions with opportunity for cross examination to bring out correct state of affairs. 6. Mr. Chidambaram, learned Senior Counsel on instructions, is agreeable to above proposal made by the learned Additional Solicitor Gen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nsonance with principles of natural justice which would include allowing the leading of affidavit-evidence and cross examination of persons who would tender evidence and the evidence already tendered before this Court, by the other side. We must make it clear that the Commissioner of Income Tax-15 would only determine the factual aspect of issuance of notice to the assessee. If he decides the issue in favour of the Revenue, the notice would be restored to the Assessing Officer to proceed further from that stage. The alleged notice dated 27th or 28th March, 2015 will be stayed for a period of 12 weeks from today. The impugned notices dated 9th February, 2016 and 18th March, 2016 will not be acted upon till expiry of 12 weeks as aforesaid fro ..... X X X X Extracts X X X X X X X X Extracts X X X X
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