9911796707
TMI Blog2016 (12) TMI 495X X X X Extracts X X X X X X X X Extracts X X X X ..... l Commissioner of Income Tax holding that the impugned notice dated 28th March, 2015 was issued before the expiry of statutory period of limitation on 31st March, 2015. 2. The petitioner had earlier filed Writ Petition No.1291 of 2016 challenging the show cause notices dated 9th February, 2016 and 18th March, 2016 issued by the Assessing Officer seeking to complete the assessment for the Assessment Year 2008-09. The basis of the challenge was that the show cause notices were without jurisdiction inasmuch as they were time barred. This on the ground that the assessment for the Assessment Year 2008-09 had not yet been reopened by issue of any notice under Section 148 of the Act prior to 31st March, 2015. 3. At the hearing of Writ Petition N ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sing 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 from today. All contentions are kept open. 9. Petition disposed of in above terms. No order as to costs." 4. Consequent to the above order dated 13th July, 2016 the Principal Commissioner of Income Tax heard the parties in terms of the directions of this Court i.e. taking evidence led by the parties on record and allowing cross examination of the deponent by the other side and granting personal hearing, It is not disputed before us that the above process has been ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... essing Officer while deciding on the reopening notice to independently consider the issue of service of the impugned notice dated 28th March, 2015. Needless to state the Assessing Officer will not be even remotely influenced by the observations as to deemed service of the notice in the impugned order dated 6th September, 2016. 7. The petitioners also sought to make grievance of the findings arrived at the impugned order dated 6th September, 2016. This not on any jurisdictional issue but on the basis of the appreciation of evidence. These are matters which could appropriately dealt with by the authorities under the Act. The Principal Commissioner of Income Tax has on the basis of the evidence led before him taken a view, which to our mind i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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