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TMI Blog2019 (7) TMI 803X X X X Extracts X X X X X X X X Extracts X X X X ..... be undertaken and concluded. This Court is of the view that now that the proceedings u/s 148 are initiated, the commencement as well as conclusion are very well defined by the procedure under the Income Tax Act. AO is seized of the issue and the prayer now made if is considered the same amounts restricting the discretion by this Court and in the peculiar facts of this case, this Court is of the view that such directions amount to intercepting the otherwise duly regulated power of AO and substituting the view of this Court. This Court is not persuaded to accept the request of petitioner. Therefore, no ground is made out warranting the issuance of a direction to the limited extent noted above. Writ petition fails and dismissed. However, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... documents from the systems maintained by the assessee. This Court, by choice, keeping in view the nature of order this Court is proposing to pass, does not refer to the allegations made against the petitioner and the reply the petitioner has in this behalf. For the present purpose, it would suffice if reference is made to the following: 3. The respondent through Exts. P4, P5 and P6 issued notice under Section 148 of the Act proposing to assess/ reassess the income of the petitioner for Assessment Years 2013-14, 2014-15, 2015-16 and called upon the petitioner to file a return in the prescribed form. The petitioner in response thereto insisted upon the respondent to furnish the reasons for reopening the assessment. Exts. P7, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... c) Issue such other and further reliefs as this Hon'ble Court may deed fit and proper in the interest of justice. 5. Sri Anil D Nair has not made submissions on the principal challenge made in the writ petition, but has limited his submission to direct the respondent to consider and dispose of Ext. P13 in as much as a decision on Ext. P13 enables the petitioner to appreciate where the petitioner stands vis- -vis the documents seized from the custody of petitioner-assesse. In other words, the request of petitioner is for a ruling on the view the respondent may likely to take while reassessing or assessing under Section 148 of the Act and that whether the assessment is going to be exclusively on the material now colle ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation Technology Act is firstly unavailable and illegal. The provisions of Evidence Act are not made applicable and that the data retrieved from or collected from a system is appreciated as a document or account by keeping the view the definition assigned to books of accounts , ledgers , documents etc under the Act. 8. According to him, the assessments are reopened because the revenue doubts that the assessee has inflated the expenditure and thereby has not shown the correct income. The assesse is now called upon to file the return and the assessee can certainly file a return and bring home genuineness of each one of the entries the assessee relies on and prays for dismissing the writ petition. 9. I have ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not persuaded to accept the request of petitioner. Therefore, no ground is made out warranting the issuance of a direction to the limited extent noted above. 10. The writ petition fails and dismissed. However, Mr. Anil D Nair apprehends that the objections that are available in this behalf may also be shut out by understanding the order of this Court in a different way, to avoid such eventuality he requests the Court to permit the petitioner to file additional comprehensive reply to the notices impugned in the writ petition. Mr. Christopher Abraham submits that three weeks time from today can be considered and given to petitioner. Hence the petitioner is given three weeks more time from today to file additional/comprehens ..... X X X X Extracts X X X X X X X X Extracts X X X X
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