9911796707
TMI Blog2023 (5) TMI 1227X X X X Extracts X X X X X X X X Extracts X X X X ..... The return, concededly, had been processed u/s 143(1) - AO, thus, was of the view that the matter required further enquiry and investigation, and therefore, proceeded further after disposing of the objections raised by the petitioner/assessee. The objections were disposed of by the AO on 27.11.2019. It was only thereafter that a notice u/s 142(1) was issued on 27.11.2019. Therefore, the AO having examined the matter holistically, concluded that the return filed by the petitioner could be accepted. We find Petitioners argument that reassessment proceedings were commenced because the AO was under the impression that the return had not been filed does not give a complete picture of the background facts. The other facet which triggered ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e notices referred to hereafter, qua which declaration was sought, still survive after the assessment/reassessment order has been passed, accepting the original return of the petitioner/assessee. 2. Besides this, in our view, it is well-established that the court can mould the relief sought by a litigant; which by itself cannot become a ground for review. Prefatory Facts and Submissions of Counsel: 3. The instant review petition has been preferred by the petitioner/assessee against judgment dated 31.01.2023 passed in WP(C) 13040/2019. 4. Ms Rachna Agrawal, who appears on behalf of the review petitioner/assessee, says that the writ petition was instituted to seek, inter alia, the relief that the following notices were inval ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ot foist any tax liability on the petitioner/assessee, as the income declared by him, which was pegged at Rs. 1,96,430/-, was accepted, the writ petition need not progress any further 8. We had, however, given leeway to the petitioner/assessee that in case he was still aggrieved insofar as the assessment order dated 26.12.2019 was concerned, he could take recourse to an appropriate remedy, albeit, as per law. 9. A perusal of the record shows that, to begin with, the trigger for issuing the notice under Section 148 of the Act was the information that had been pushed into the ITD system: Firstly, that the petitioner/assessee was a non-filer . Secondly, that he had deposited cash amounting to Rs. 14,00,000 with HDFC Bank Ltd. and Karnat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he issuance of notice of even date, i.e., dated 27.11.2019 under Section 142(1) of the Act. 12. It is at this juncture that the petitioner/assessee approached the court by way of a petition under Article 226 of the Constitution. 13. The writ petition was listed on 11.12.2019 before a coordinate bench. The coordinate bench, while issuing notice, directed continuation of the assessment proceedings, with a caveat that if a final order was passed, the same shall not be given effect to. 14. It was, thus, during the pendency of the writ petition that the aforementioned assessment order dated 26.12.2019 came to be passed. 15. As noted at the very outset, and in the judgment qua which review has been filed i.e., judgment dated 31.01.202 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of by the AO on 27.11.2019. It was only thereafter that a notice under Section 142(1) of the Act was issued on 27.11.2019. Therefore, the AO having examined the matter holistically, concluded that the return filed by the petitioner could be accepted. 21. We find Ms Agrawal s argument that reassessment proceedings were commenced because the AO was under the impression that the return had not been filed does not give a complete picture of the background facts. The other facet which triggered enquiry under Section 148 of the Act, was the deposit of cash by the petitioner/assessee in the aforementioned bank accounts. 21.1 Therefore, it cannot be said that the notice under Section 148 of the Act was invalid. This is evident upon a bare pe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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