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TMI Blog2021 (12) TMI 1083X X X X Extracts X X X X X X X X Extracts X X X X ..... al was not numbered immediately because, change of cause title has to be ordered and when the appeal was in the process of being numbered, it appears that the appellant had made an oral mention before the learned Single Bench for further extension of time. From the affidavit filed in support of the Miscellaneous Petition, seeking extension of time, which was filed during July 2021, we find that the appellant was agreeable to cooperate in the proceedings before the respondent The appellant cannot be of disadvantageous position, if they are not permitted to canvass the issue regarding validity of the reopening proceedings more so when, the learned Writ Court has not out rightly rejected the contentions raised by the appellant questioning t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d before the said authority - W.A.No.2529 of 2021 & C.M.P.No.16428 of 2021 - - - Dated:- 5-10-2021 - Hon'ble Mr.Justice T.S.Sivagnanam And Hon'ble Mr.Justice Sathi Kumar Sukumara Kurup For the Appellant : Mr.R.Sivaraman, assisted by Ms.Vandhana Vyas For the Respondent : Ms.Hema Muralikrishnan, Senior Standing Counsel JUDGMENT T.S.SIVAGNANAM, J. This appeal, by the writ petitioner, is directed against the order dated 27.05.2021 in W.P.No.28052 of 2010. 2.The said writ petition was filed by the appellant challenging a notice issued under Section 148 of the Income Tax Act, 1961 (hereinafter referred to as the Act ) dated 11.11.2009, and the proceedings of the respondent dated 01.12.2010, by which the o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g the assessment under Section 148 of the Act. 8.The third issue arises out of a survey, which had taken place much after the notice under Section 148, dated 11.11.2009 and the said amount has also been remitted by the assessee. 9.The learned Single Bench dismissed the writ petition directing the respondent to pass appropriate orders in accordance with law within a time frame. 10.The appellant filed a Miscellaneous Petition supported by an affidavit signed by the Managing Director of the appellant from which, we find that the appellant wanted extension of time for the respondent to pass appropriate orders, since the appellant was in the process of collating details of all pending litigations, which were initiated/pending prior to t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... are not permitted to canvass the issue regarding validity of the reopening proceedings more so when, the learned Writ Court has not out rightly rejected the contentions raised by the appellant questioning the validity of the reopening. We had appreciated the said submission of the learned counsel for the appellant, as observed, a prima facie finding has been recorded by the learned Writ Court, but we do not find any conclusive finding on the validity of the reopening of the assessment after taking note of the objections, which have been raised by the appellant questioning the reopening. Therefore, we are of the view that the appellant should not be put to prejudice while filing an appeal before the CIT(A) as against the assessment order w ..... X X X X Extracts X X X X X X X X Extracts X X X X
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