9911796707
TMI Blog2021 (6) TMI 1067X X X X Extracts X X X X X X X X Extracts X X X X ..... Act') for reopening of assessment as well as the order dated 09.01.2017, disposing of the objections filed by the writ petitioner. 2. The petitioner is an Assessee and filed his Return of Income for the Assessment year 2011-12 on 05.05.2012. The scrutiny proceedings were undertaken on issuance of notice under Section 143(2) of the Act, dated 12.08.2013. The scrutiny assessment was completed by the 3rd respondent and an order of assessment was passed on 10.03.2014 for the Assessment Year 2011-12. 3. Surprisingly, the petitioner received the impugned notice on 01.07.2016, under Section 148 of the Act, for reopening of assessment. The petitioner filed a letter indicating adoption of the original Return of the Income as the Return of Income i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ory approvals and thus, the petitioner insisted for payment and Mr.T.Srinivasa, who in turn returned the money through cheque drawn on M/s.Dhanalakshmi Bank, Coimbatore, vide Cheque No.917391/17.11.2010 and deposited in Indusind Bank, Coimbatore account and the Bank statement was already submitted at the time of hearing. The petitioner has elaborated the transactions. The petitioner is of an opinion that all these factors were placed before the Assessing Officer at the first instance during the original assessment and the same was considered and final assessment order was passed. Thus, the very initiation of reopening proceedings is not in consonance with the conditions stipulated under Section 147 of the Act. 5. Perusal of the order dispo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he original documents and evidences made available between the parties and the scope of the jurisdiction cannot be extended to conduct a roving enquiry in these aspects. 7. The power of judicial review under Article 226 of the Constitution of India is to scrutinise the processes through which the decision is arrived by the competent authority by following the procedures as contemplated under the law, but not the decision itself. Thus, the petitioner-assessee has to participate in the adjudication. It is needless to state that the respondents are bound to provide opportunities to defend the case by the petitioner. By affording the opportunities, as contemplated, the proceedings are to be concluded. In this view of the matter, the case on ha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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