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TMI Blog2005 (2) TMI 49X X X X Extracts X X X X X X X X Extracts X X X X ..... , there is no further scope to go back to this aspect yet again in this writ petition – writ petition is dismissed - - - - - Dated:- 8-2-2005 - Judge(s) : D. V. SHYLENDRA KUMAR. JUDGMENT D.V. Shylendra Kumar J.- This writ petition is in second round before this court in a petition under articles 226 and 227 of the Constitution of India by an assessee under the Income-tax Act, 1961, who is facing the prospect of reopening of assessments of earlier years pursuant to notice issued by the respondent-officers invoking the provisions of section 147/148 of the Income-tax Act, 1961. The petitioner- M/s. Karnataka Golf Association had approached this court earlier questioning the legality of the notices issued under section 148 proposing r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... objections raised by the petitioner. This round of writ petitions is for quashing of this order/communication dated September 27, 2004, as also the earlier notices preceding this communication. Sri K. R. Prasad, learned senior counsel appearing for the petitioner, submits that the order now passed by the respondents which in effect enables the respondents to assume jurisdiction for the purposes of reopening the assessments is virtually one which has not dealt with the objections raised on behalf of the petitioner; that the concerned officer having not given proper and convincing reasons as to why the objections that had been put forth by the petitioner should be brushed aside; that the respondents cannot assume jurisdiction, without ind ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted in Garden Finance Ltd. v. CIT (Assistant) [2004] 268 ITR 48. Learned counsel for the petitioner also places reliance on the reported decision of the Gauhati High Court in the case of Smt. Jaswant Kaur Sehgal v. CIT [2004] 271 ITR 475 for the proposition that an order of the nature as under annexure L can also be called in question by filing a writ petition. Sri Prasad further submits that the decisions of the Gujarat High Court and the Gauhati High Court are subsequent to the decision of the Supreme Court in the case of GKN Driveshafts (India) Ltd. [2003] 259 ITR 19 and purporting to follow the said decisions and commends for an acceptance of the view taken by these two High Courts not only to examine the legality of the order dated S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dicates that whenever the Income-tax Department is proposing to reopen a concluded assessment, it is but necessary that the Department should disclose the reasons for such reopening if the assessee requests for the same. At the same time, emphasis is laid that on receipt of notice of this nature, it is the duty of the assessee to file its return and respond to the notice. A proper reading of this decision indicates that the reasons to be disclosed by the Department is for the purpose of enabling the assessee to file its reply and objections effectively in the context of proposition for reopening and in furnishing its stand or information. The decision of the Supreme Court does not indicate that the dealing with the objections raised by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... equires further examination and action in accordance with the statutory provisions, the law should be allowed to run its course. It is not as though an order to passed by the Assessing Officer on reopening becomes final by itself. The statutory provisions of appeal and other remedies can take care of the interest of an assessee if the assessment order has gone wrong in any way. The tenor and purpose of the procedure indicated by the Supreme Court in GKN Driveshaft's case [2003] 259 ITR 19, to my mind appears to be a ensure a fair and reasonable opportunity to be provided to an assessee to enable the assessee to come out with its explanation and also to point out any such anomalies or inconsistencies which might have been noticed in the reas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ad been recorded or not at all. Though the argument appears to be attractive, I am not inclined and am unable to consider the same in the present case as the assessee had approached this court in the earlier round of litigation by filing a writ petition and this court had an occasion to direct the respondents to furnish reasons within a stipulated time and the respondents have complied. That having happened, there is no further scope to go back to this aspect yet again in this writ petition. In the circumstances, I am of the view that there is no need for this court to interfere again in such a matter, in the exercise of writ jurisdiction. It is made clear that the respondents can proceed in accordance with law from the stage at which t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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