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TMI Blog1985 (3) TMI 49X X X X Extracts X X X X X X X X Extracts X X X X ..... dnuts decorticated and oil produced by it. On an examination of the said return and the accounts produced by the assessee, the ITO completed his assessment on August 25, 1979 (annexure-A), under s. 143(3) of the I.T. Act of 1961 (" the Act "). But, on October 22, 1981, the ITO issued a notice to the petitioner under s. 148 of the Act, reopening the said assessment, the validity of which is challenged by it in this petition under article 226 of the Constitution on the ground that none of the circumstances for such reopening either under s. 147(a) or (b) of the Act did exist. The respondent has produced his records and has resisted this writ petition. Sri K. R. Prasad, learned counsel for the petitioner, strenuously contends that the no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is clear that the ITO was only seeking to change his opinion on the very assessment completed against the petitioner under s. 143(3) of the Act. That an ITO cannot reopen a concluded assessment on a reappraisal of the very assessment made by him under s. 147(a) is well settled. From this, it follows that the impugned notice issued by the ITO is without jurisdiction and illegal. But, Sri Srinivasan strenuously contends that in a contemporaneous " note " recorded on the very same day, the ITO had found that he had received information as to a fact on driage under s. 147(b) of the Act and, therefore, the notice issued by him under s. 148 should be sustained as one really made under s. 147(b) of the Act as was done by me in Kousali v. Sixth I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ble construction on the same, cannot be elevated to or treated as the ITO recording his reasons under s. 148 of the Act, which is a statutory requirement. In a proceeding under article 226 of the Constitution, this court is empowered to examine only the reasons recorded by the ITO and cannot travel beyond the reasons recorded by him. On the other hand, the acceptance of the contention urged by Sri Srinivasan calling for an examination of the " notes " which is also fraught with grave dangers, would render the requirements of s. 148 of the Act otiose and would really convert this court into a court of appeal. On any legal principle, I cannot treat the notes prepared by the ITO as one recording his reasons as required by s. 148 of the Act. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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