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TMI Blog2022 (3) TMI 725X X X X Extracts X X X X X X X X Extracts X X X X ..... ut going into the aforesaid controversy of service of reasons recorded by the Assessing Officer seeking reopening of the assessment under Section 147 to balance equity we find it appropriate to relegate the writ applicant to submit it s objections along with necessary documents, if any, which the writ applicant may propose to rely, in response to the reasons being produced before this Court. Writ applicant is permitted to approach the respondent Authority to submit the objections against the reasons for reopening of the relevant A.Y. under consideration with necessary documents, if any, within a period of two weeks from the date of receipt of the copy of this order. The writ applicant is at liberty to take all legal contentions as may be pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion 143(2) read with Section 147 of the Income Tax Act, 1961 for Assessment Year 2013-14; (C) Your Lordships may be pleased to grant such other and further relief and / or order in the interest of justice in favour of the petitioner." 2. Brief facts, which emerges from the record of the writ application are summarized as under: 2.1 The writ applicant is a Public Limited Company registered under the provisions of the Companies Act, 1956 and is engaged in the business of trading and service. The writ applicant- assesee has filed its return of income for A.Y. 2013-14 declaring its gross income total income as 'NIL' on 28.09.2013. On 18.09.2014, the intimation was received from the Revenue Department under Section 143(1) of the Income Ta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... articularly, on the ground that the same seeks reopening beyond the period of four years. 3. During pendency of this petition, the writ applicant had submitted draft amendment seeking incorporation of the relevant details in the memo of the petition as regards the communication dated 10.06.2021 and had thereby contended that though the communication states that the attachment has been enclosed which according to the respondent Authority are the reasons that were recorded for reopening for the relevant A.Y., however, it was categorically contended that no attachment has ever been served upon the writ applicant. 4. Considering the aforesaid stand of the writ applicant, this Court vide order dated 03.08.2021 had passed the following order: ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the writ applicant has prayed for direction to quash and set aside the impugned notice and consequential actions. 8. Mr. Bhatt, the learned senior counsel assisted by Mr. Munjal Bhatt, learned advocate appearing for the respondent Authority has raised preliminary objection that the present writ application is premature at this stage, more particularly, when the writ applicant has sought relief to quash and set aside the notice under Section 147 read with Section 148 of the Act. So far the contention raised by the writ applicant with regard to the violation of the principles of natural justice inasmuch as non-supply of the copy of the reasons recorded with regard to the satisfaction arrived at by the respondent Authority of issuance of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r for reopening of the relevant assessment year. At this stage, it would be relevant to consider the contents of the notice dated 18.06.2021 issued under Section 143(2) read with Section 147 of the Income Tax Act. The same reads thus: "GOVERNMENT OF INDIA MINISTRY OF FINANCE INCOME TAX DEPARTMENT OFFICE OF THE INCOME TAX OFFICER WARD 1(1)(3), AHMEDABAD. To CENTURY TRADESERVE LIMITED 405, ASIATIC TRADE CENTRE, NR. JAIN TEMPLE, NAVRANGPURA, AHMEDABAD 380009, Gujarat India PAN: Assessment DIN & Notice No. Dated: AACC7700Q Year: 2013-14 ITBA/AST/F/143(2)_4/2021 22/1033545620(1) 18/06/2021 Notice under section 143(2).read with section 147 at the income tax Act, 1951(Act Dear Taxpayer Thank you for filing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s to the communication dated 10.06.2021 which also mentions about the attachment annexed with the said communication dated 10.06.2021. Bare reading of the relevant extract of web page of the portal indicates about the attachment annexed with the communication dated 10.06.2021, more particularly, under the column view other action, there is reference to view attach document file. The said document is suggestive of the fact that in fact the document in the nature of attachment was very much available on the Income Tax Business Application portal. However, without going into the aforesaid controversy of service of reasons recorded by the Assessing Officer seeking reopening of the assessment under Section 147 of the Act, to balance equity we fi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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