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TMI Blog2021 (6) TMI 1067X X X X Extracts X X X X X X X X Extracts X X X X ..... based on any one of such circumstances, the Assessing Officer has reason to believe, then he is empowered to reopen the assessment. Even under-assessment is a ground for reopen. Thus, this Court is of the considered opinion that the reopening of assessment in the present case is done based on new information unearthed and such an information is to be clarified by the assessee, by participating in the adjudicating process and this Court cannot go into the details regarding transactions or the intricacies involved in such transactions. All such disputes on facts are to be adjudicated with reference to the original documents and evidences made available between the parties and the scope of the jurisdiction cannot be extended to conduct a r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 in response to the notice issued under Section 148 of the Act, on 18.07.2016. Through another letter dated 20.07.2016, the petitioner requested for furnishing of reasons recorded for assuming jurisdiction under Section 147 of the Act. The said letter was responded by the respondents and reasons were furnished. Thereafter, the petitioner filed his objections for reopening of assessment on 02.11.2016 an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n 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 disposing of the objections by the 3rd respondent in proceeding dated 09.01.2017 reveals that the objections were considered. The findings in this regard made by the Assessing Officer is that it may be true that certain facts have been put across to the then Assessing Officer while completing the scrutiny proceedings. However, the new information unearthed during the search proceedings in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... plated 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 hand is not a fit one for the purpose of quashing of the proceeding. Further, the respondents are directed to proceed with reopening of the assessment by affording opportunity to the petitioner to defend his case in the manner known to law. 8. With these observations, the Writ Petition stands dismissed. No costs. Consequently, connected Miscellaneous Petition is closed. - - T ..... X X X X Extracts X X X X X X X X Extracts X X X X
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