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2020 Supreme(SC) 790
SUPREME COURT OF INDIA
UDAY UMESH LALIT, MOHAN M. SHANTANAGOUDAR, VINEET SARAN, JJ.
The Assistant Commissioner of Income Tax 12(3)(2) & Ors – Appellant
Versus
Marico Ltd. – Respondent
Special Leave Petition (Civil) Diary No.7367 of 2020
Decided On : 01-06-2020
Advocate Appeared:
For the Appellant : Mr. Sanjay Jain, ASG Mr. S.K. Singhania, Adv. Ms. Gargi Khanna, Adv. Mrs. Anil Katiyar, AOR
For the Respondent: Mr. Arvind Datar, Sr. Adv. Mr. Mahesh Agarwal, Adv. Mr. M.S. Ananth, Adv. Mr. Anshuman Srivastava, Adv. Mr. E.C. Agrawala, AOR
Headnote:
Income-Tax Act – Section 148 – Assessment Order – Assessment order was passed as regards the Assessment Year 2014-15 – According to record, certain queries were raised by Assessing Officer during assessment proceedings which were responded to by Assessee vide letters – Subsequently, by notice issued under Section 148 of Income-Tax Act, matter was sought to be re-opened – Held, While accepting challenge to issuance of notice, High Court in para 12 of its judgment observed as under “Thus court find that reasons in support of impugned notice is very issue in respect of which Assessing Officer has raised query during assessment proceedings and Petitioner had responded to same by its letters justifying its stand – Non-rejection of explanation in Assessment Order would amount to Assessing Officer accepting view of assessee, thus taking a view/forming an opinion – Reasons in support of impugned notice proceed on a mere change of opinion and therefore would be completely without jurisdiction in present facts – Impugned notice is quashed and set-aside.” – Court see no reason to interfere in matter – Special Leave Petition Dismissed
ORDER :
1. Delay condoned.
2. In the present matter, the assessment order was passed on 30.01.2018 as regards the Assessment Year 2014-15.
3. According to the record, certain queries were raised by the Assessing Officer on 25.09.2017 during the assessment proceedings which were responded to by the Assessee vide letters dated 10.10.2017 and 21.12.2017.
4. After considering said responses, the assessment order was passed on 30.01.2018.
5. Subsequently, by notice dated 27.03.2019 issued under Section 148 of the Income-Tax Act, the matter was sought to be re-opened.
6. While accepting the challenge to the issuance of notice, the High Court in para 12 of its judgment observed as under:
“12. Thus we find that the reasons in support of the impugned notice is the very issue in respect of which the Assessing Officer has raised the query dated 25 September 2017 during the assessment proceedings and the Petitioner had responded to the same by its letters dated 10 December 2017 and 21 December 2017 justifying its stand. The non-rejection of the explanation in the Assessment Order would amount to the Assessing Officer accepting the view of the assessee, thus taking a view/forming an opinion. Therefore, in these circumstances, the reasons in support of the impugned notice proceed on a mere change of opinion and therefore would be completely without jurisdiction in the present facts. Accordingly, the impugned notice dated 27 March 2019 is quashed and set-aside.”
7. In the circumstances, we see no reason to interfere in the matter. This special leave petition is, accordingly, dismissed.
8. Pending application(s), if any, also stand disposed of.
