9911796707
TMI Blog2022 (1) TMI 1234X X X X Extracts X X X X X X X X Extracts X X X X ..... e, the Assessing Officer's satisfaction that there has been escapement from assessment cannot be faulted - HELD THAT:- We have to note at the outset that the ITAT order is not binding on this court. Secondly, the judgment/order of the Delhi High Court relied upon for the reasons for re-opening has been reported [ 2012 (11) TMI 323 - DELHI HIGH COURT] . Therefore, it is a judgment of 2013 or ea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Petition No. 102 of 2022 - - - Dated:- 27-1-2022 - K.R. Shriram And N.J. Jamadar, JJ. For the Petitioner : Dr. K. Shivaram, Senior Advocate a/w Mr. Rahul Hakani. For the Respondents : Mr. Suresh Kumar. ORDER P.C. : 1. At the outset, in the order dated 10th January, 2022, in Paragraph No.1 the date 08/11/2021 be corrected and replaced with 12/11/2018 . The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... come from house property. Dr. Shivram states that the same issue was raised during the assessment proceedings as could be seen from Item No.16 in the annexure to notice dated 8th October, 2018, issued under Section 142(1) of the Act and petitioner has replied to, the same vide petitioner's letter dated 8th November, 2021. Dr. Shivram states that this issue has not been discussed in the assessm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... binding on this court. Secondly, the judgment/order of the Delhi High Court relied upon for the reasons for re-opening has been reported in (2013) 213 Taxman 0143. Therefore, it is a judgment of 2013 or earlier. The assessment order in this case has been passed on 15th December, 2018 and the query on this issue has been raised on 8th October, 2018 and replied by petitioner vide its letter dated 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the nature of Certiorari or any other appropriate Writ, order or direction, calling for the records of the Petitioner s case and after going into the legality and propriety thereof, to quash and set aside the said (i) reopening Notice dated 31st March, 2021 (issued and signed on 8th April, 2021), u/s 148 for A.Y. 2016-17 (Exh.A), (ii) the impugned order dated 10/12/2021 being (Exh. B ) and (ii ..... X X X X Extracts X X X X X X X X Extracts X X X X
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