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TMI Blog2019 (4) TMI 1437X X X X Extracts X X X X X X X X Extracts X X X X ..... eply to the show cause notice, merely on account of the observations made by the learned Single Judge in the order suffice it to direct the Commissioner, Income Tax to consider the appellant-writ petitioner s reply to the show cause notice, and pass a reasoned order thereupon taking into account the contentions put forth in the reply, uninfluenced by any observations made either in the order under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ment order passed for the assessment year 2015-16 on 20.01.2017. 4. The case of the appellant-writ petitioner, before the learned Single Judge, was that the show cause notice suffered from several errors, both factual and legal and necessitated interference; and, even though the appellant-writ petitioner had filed its explanation to the show cause on 22.02.2018, they were entitled t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... visional powers under Section 263 of the Income Tax Act, 1961, it was necessary for the Commissioner to come to the conclusion that the order was both erroneous as well as prejudicial to the interest of the revenue, the learned Single Judge observed that there was definitely an application of mind by the Commissioner, as both the aspects have come in the order of the Commissioner dated 21.12.2017. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der was both erroneous and prejudicial to the interest of the revenue. The prima facie view, expressed by the Commissioner in the show cause notice, can always be rebutted by the appellant-writ petitioner in its reply to the show cause notice, and it is open to them to show that the assessment order was neither erroneous nor prejudicial to the interest of the revenue. The view expressed by the Com ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to direct the Commissioner, Income Tax to consider the appellant-writ petitioner s reply to the show cause notice, and pass a reasoned order theruepon taking into account the contentions put forth in the reply, uninfluenced by any observations made either in the order under appeal or in the order now passed by us. 10. Subject to the aforesaid observations, the appeal fails and is, a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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