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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 ..... the reassessment for A.Y. 2008-09. 2. The basis of the challenge is that the impugned show cause notices are without jurisdiction as there is in fact no initiation of reopening of assessment for A.Y. 2008-09. This on the ground that no notice under Section 148 of the Income Tax Act, 1961 (the 'Act') for re-opening 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the petitioners before the end of six years from the end of the relevant assessment year i.e. assessment year 2008-09. This is so as according to him the alleged notice was issued to M/s. Mccoy Drugs and not to the petitioners. In the above view, it is his submission that impugned show cause notices are completely 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 Novem ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... A.Y. 2008-09. This order sheet noting has been forwarded to the petitioners by letter dated 24th June, 2016. The order sheet noting according to Mr. Singh would indicate a different state of affairs i.e. a notice for reopening has been issued prior to 31st March, 2015. 5. However, in the above view, the Addl. Solicitor 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... forms 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 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 wo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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