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TMI Blog2021 (11) TMI 538X X X X Extracts X X X X X X X X Extracts X X X X ..... the notice issued under Section 148 of the Income Tax Act (the said Act) itself was without jurisdiction. 3. Admittedly, respondents have decided to reopen the assessment four years after the assessment order and therefore, the proviso under Section 147 (2) will be applicable. Section 147 reads as under : Section 147 : Income escaping assessment. If the Assessing Officer has reason to believe that any income chargeable to tax has escaped assessment for any assessment year, he may, subject to the provisions of sections 148 to 153, assess or reassess such income and also any other income chargeable to tax which has escaped assessment and which comes to his notice subsequently in the course of the proceedings under this section, or recomp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... which includes "colour idea concept" expenses of Rs. 8,15,48,504/-. Hence, petitioner had not disclosed all fully and truly material facts necessary for the assessment. Admittedly, the assessment was completed under Section 143 (3) read with Section 144C (3) of the said Act, 1961 on 25th April 2016. 6. On the allegation that petitioner had not fully and truly disclosed material facts, this allegation according to us is far from truth. Respondents, by a notice dated 17th April 2015 issued under Section 142(1) of the said Act had called upon petitioner to furnish details, explanation and documents for 53 items mentioned in the annexure. Item 11 reads as under : 11. Party wise details with complete address of all persons to whom advertiseme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the relevant year. In this case, as we have held that the allegation in the reasons recorded for reopening that petitioner has not disclosed all fully and truly material facts necessary for the assessment is incorrect, one of the condition for reopening the assessment before the Assessing Officer could assume jurisdiction for issuing notice under Section 148 has not been satisfied. On this ground alone, it can be concluded that the notice is issued without jurisdiction. 9. The tangible material to initiate assessment proceedings, as stated in the reasons for reopening, is an agreement dated 6th March 2014 post the period with which the impugned notice is concerned. When the reopening for the Assessment year 2011-2012 was challenged in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... impugned notice is unsustainable. We are in respectful agreement with the view expressed by the Court in Writ Petition No.3338 of 2018 and apply the same principle in the case at hand. 10. Even in that case, the Court observed that the allegation of failure to disclose all fully and truly material facts necessary for assessment also was not correct and even in that case and we add, in the case at hand, there is a change of opinion and an attempt to review the assessment order. Paragraphs 10 and 11 of the said order read as under : 10. As noted above, the impugned notice dated 28th March, 2018 for reopening of assessment has been issued beyond the period of 4 years from the end of the relevant assessment year i.e. AY 2011-12 in re ..... X X X X Extracts X X X X X X X X Extracts X X X X
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