2023 (10) TMI 208

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..... d place reliance on the judgment referred and circular before the assessing authority who shall consider the same while passing the orders of assessment. It is made clear that while completing the assessment, the assessing authority shall afford reasonable opportunity in accordance with law. Needless to state that if the petitioner were to raise the jurisdiction of the assessing officer to make assessment solely on the basis of statement obtained under Section 133A of the IT Act, the same would be dealt with.
Honourable Mr.Justice Mohammed Shaffiq For the Petitioner in all petitions : Mr.Ashokapathy for M/s Pass Associates For the Respondent in all petitions : Mr.A.P.Srinivas, Senior Standing Counsel COMMON ORDER The three writ petit .....

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..... de order dated 19.07.2021. 4. It is submitted by the learned counsel for the petitioner that the impugned notices under Section 148 dated 31.03.2021 are challenged on the basis that statement under Section 133A of the Act, cannot be the sole basis for making assessment. In this regard, reliance was sought to be placed on the following judgment of this Court in Commissioner of Income Tax v. S.Khader Khan Son reported in, (2008) 214 CTR 0589: "7. From the foregoing discussion, the following principles can be culled out:- (i) An admission is extremely an important piece of evidence but it cannot be said that it is conclusive and it is open to the person who made the admission to show that it is incorrect and that the assessee should be gi .....

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..... spect of issuance of show cause notice before completion of assessment. 7. Heard both sides. Perused the material on record. 8. This Court finds that there is merit in the submission made by the learned counsel for the respondent that the writ petitions at this stage is premature and thus ought not to be entertained. It is open to the petitioner to raise all its objection and place reliance on the judgment referred and circular before the assessing authority who shall consider the same while passing the orders of assessment. It is made clear that while completing the assessment, the assessing authority shall afford reasonable opportunity in accordance with law. Needless to state that if the petitioner were to raise the jurisdiction of the .....

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