9911796707
TMI Blog2014 (12) TMI 1274X X X X Extracts X X X X X X X X Extracts X X X X ..... assessment order passed, since the petitioner did not file another return as sought for by the respondent-Authority under Section 148 of the Act. It is submitted by the learned counsel for the respondent-Authority that the reassessment made by the Revenue could be challenged before the Appellate Authority. Hence, it is too premature for the petitioner to approach this Court. The reasons to be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sued by the respondent in Form-7 dated 31.1.2014 for the Assessment Year 2006-07 at Annexure-E and for such other relief. 2. The petitioner is an individual engaged in the business of trading in iron and steel under the name and style of M/s Kothari Metals. The petitioner filed his return of income for the Assessment Year 2006-07 on 19.6.2006 declaring an income of ₹ 2,13,700/- and the sa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he petitioner even though the petitioner has participated in the re-assessment proceedings. Hence, the petitioner is before this Court. 4. Heard the learned counsel appearing for the respective parties. 5. The grievance of the petitioner is that already income tax return is filed for the Assessment Year 2006- 07 which is well within time and the same has been accepted by the respondent-Autho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... could be challenged before the Appellate Authority. Hence, it is too premature for the petitioner to approach this Court. 7. The reasons to be assigned for the purpose of re-filing which is sought by the petitioner herein, could be considered after filing of the return once again as per the notice issued under Section 148 of the Act. Therefore, it is for the petitioner to approach the Appellat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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