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DELHI HIGH COURT
BADAR DURREZ AHMED, R.V.EASWAR
NTPC Ltd. – Appellant
Versus
Deputy Commissioner of Income Tax – Respondent
JUDGMENT
Badar Durrez Ahmed, J. (Oral)--These writ petitions are in respect of notices issued under Section 148 of the Income Tax Act, 1961 seeking to reopen concluded assessments under Section 147 of the said Act. These petitions pertain to the assessment years 1999-2000, 2001-02, 2002-03 and 2003-04. All the impugned Section 148 notices were issued on 03.02.2006. Insofar as the assessment year 1999-2000 (pertaining to writ petition No.15693/2006) is concerned, the assessment is a proposed to be reopened after a lapse of four years from the end of the assessment year and therefore, the proviso to Section 147 would have to be considered. Insofar as the other three writ petitions are concerned, the proposed reopening is within the period of four years and, therefore, the issues relevant for the invocation of the proviso to Section 147 of the said Act would not require any consideration. It may be pointed out that in respect of the very same petitioner, virtually identical issues had come up for consideration before this Court in respect of the assessment year 2000-01. That writ petition was numbered as WP(C) 14562/2006 and a detailed judgment has been delivered on 10.01.2013 whereby
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