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TMI Blog2014 (8) TMI 1136X X X X Extracts X X X X X X X X Extracts X X X X ..... tled position in law that the validity of reopening of an assessment can only be tested by the reasons recorded at the time of issuing the notice for reopening an assessment. These grounds for reopening of assessment can neither be substituted and / or supplemented. The reopening of assessment will either stand or fall only upon the reasons recorded before issuing the impugned notice. Thus the order disposing of the objection relying on facts which were not a part of the reasons recorded makes the same unsustainable in law. There can be no dispute with regard to the submissions of the Revenue that an assessment which has been processed under Sec.143(1) of the Act can be reopened as held by the Supreme Court in Assistant Commissioner of Inco ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , the Assessing Officer seeks to reopen the assessment for the Assessment Year 2007-2008. For the A.Y. 2007-2008 the petitioner filed it's return of income declaring total income at ₹ 2.35 lakhs. This return of income was processed under Section 143 (1) of the Act. 3 In support of the impugned notice dated 21 March 2014 the following reasons recorded for reopening the assessment for the A.Y. 2007-2008 were furnished to the petitioner as under :- "Reasons for reopening of the assessment u/s.147 of the Act In the above case, return of income is filed on 29.10.2007, declaring total income at ₹ 235780/- The return is processed u/s.143(1) of the Act. 2. A search and survey action was carried out by the DGIT (Investiga ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the Jt. Commissioner of Income Tax, Range 16(3), Mumbai is hereby sought to reopened the case of the assessee for A.Y. 2007-08 by issue of notice u/s.148 of the Income tax Act 1961. Put up for kind perusal and sanction please." 4 The petitioner by letter dated 23 July 2014 objected to the reasons recorded for reopening of the assessment. In particular the petitioner sought information on the basis of which the Assessing Officer came to the conclusion that the purchases recorded by the petitioner were not genuine. The petitioner on facts submitted the purchases were genuine besides pointing out that there was no nexus between the information / material received by Assessing Officer and the formation of belief that income chargeable t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Act. Therefore it is submitted that the petition be dismissed. 7 Normally, we would not interfere with an order disposing of objections, if the same was based upon the reasons which had been indicated in the grounds recorded for reopening the assessment. In this case, we find that the order disposing of the objections refers to and relies upon investigation carried out by Sales Tax department, the information put up by Sales Tax department on it's website and the affidavit cumdeclaration filed by the defaulting parties with the Sales Tax authorities. None of the above facts were even remotely adverted to in the grounds recorded for reopening the assessment. It is settled position in law that the validity of reopening of an assessment c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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