9911796707
TMI Blog2021 (3) TMI 1022X X X X Extracts X X X X X X X X Extracts X X X X ..... fy that the exercise of jurisdiction is legit, particularly when this Court is seized of the matter and has stayed the proceedings. This Court is of the prima facie opinion that exercise undertaken by the respondents on the allegation that the petitioner Company has sold diesel is not based on any cogent-evidence or material; respondents No.2 to 4 are attempting to conduct a fishing and roving enquiry - powers of reassessment or escaped assessment cannot be exercised in the manner attempted to by the respondents No.2 to 4. Application rejected. - S.B. Civil Writ Petition No. 5734/2020, 5699/2020, 5725/2020, 6501/2020, 6596/2020, 6597/2020, 6598/2020, 6616/2020, 6620/2020 - - - Dated:- 2-3-2021 - Dinesh Mehta, J. For the Pet ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 25 (Raj); (iii) M/S. HCL Infosystems Ltd. vs. The State of Rajasthan reported in 2019 (4) WLC (Raj.) 708; (iv) Assistant Commissioner (CT) LTU, Kakinada and Ors. vs. Glaxo Smith Kline Consumer Health Care Limited in Civil Appeal No. 2413/2020; (v) Commissioner of Income- Tax vs. Chhabil Dass Agarwal reported in [2013] 36 taxmann.Com 36 (SC); (vi) Siemens Ltd vs. State of Maharashtra and Ors. reported in (2006) 12 Supreme Court Cases 33; (vii) Commissioner of Income-Tax, Gujarat vs. Vijaybhai N. Chandrani reported in 2013 AIR SCW 4675; (viii) Union of India vs. Bajaj Tempo Ltd. Ors. reported in (1998) 9 Supreme Court Cases 281. 3. As against this, Mr. Ravi Bhansali, learned Senior Counsel, appearing for the petitioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r sub-contractor. He maintained that the diesel was supplied free of cost besides being used by the Company and the allegation levelled by the respondents in their notice that the petitioner has sold diesel against price received is, absolutely incorrect. 7. Learned Senior Counsel argued that since the foundational fact, i.e. sale of diesel is absent, the notice proposing to initiate reassessment proceedings by the respondents No.2 to 4 is fundamentally without jurisdiction, besides being arbitrary and the same deserves to be quashed and set aside. 8. During the course of arguments, a specific question was posed by the Court to Mr. Bhandari, leaned counsel for the respondent - Department, as to whether any material or evidence is on r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... amined in light of facts and law. 13. Even for taking a final view, as to whether these petitions should be entertained or not or the petitioner should be asked to participate in the proceedings the respondents are required to place some material, at least for invocation of jurisdiction. 14. Having perused the material available on record and upon considering the submissions so made by rival counsel, this Court is of the prima facie opinion that exercise undertaken by the respondents on the allegation that the petitioner Company has sold diesel is not based on any cogent-evidence or material; respondents No.2 to 4 are attempting to conduct a fishing and roving enquiry. 15. The powers of reassessment or escaped assessment cannot b ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
