The main legal point established in the judgment is that reassessment proceedings must be based on tangible material and cannot be initiated solely on the basis of a 'change of opinion' without fresh evidence.

JUDGMENT :

[Sandeep Mehta, J.]

1. The instant writ petition has been preferred by the petitioner Rampal Samdani under Article 226 of the Constitution of India for assailing the reassessment notice (Annexure-5) dated 30.03.2021 issued under Section 148 of the Income Tax Act, 1961 for the Assessment Year 2013-14 and the notice (Annexure-7) dated 17.06.2021 issued under Section 143(2) read with Section 147 of the Income Tax Act for the same assessment year.

2. Brief facts relevant and essential for disposal of the writ petition are noted herein below:

The petitioner did not furnish his return of income for the Assessment Year 2013-14 for the reason that he was having income lower than the basic exemption limit prescribed under the Income Tax Act and Rules. A notice dated 08.04.2016 issued by the ITO Ward No.3, Chittorgarh was received by the petitioner proposing to initiate assessment proceedings under Section 147 of the Income Tax Act. While complying with the said notice, the petitioner filed return of the income in the prescribed format on 09.05.2016 and declared his income for the said assessment year i.e. 2013-14 as Rs.45,000/-. While declaring his income in the return, the petitioner claiming loss of Rs.2,21,429/-on the sale of a residential property located at Ambe Vihar Colony, Chittorgarh. On receiving this return of the petitioner, a notice dated 24.05.2016 under Section 143(2) of the Income Tax Act was served to him seeking further information with regard to certain points in connection with return of income submitted on 09.05.2016. The petitioner was also required to appear before the ITO, Chittorgarh and to furnish information regarding the registered sale deed; all connected bank accounts details and documents pertaining to the claim of expenses and losses in return of income. The case of the petitioner was taken up for scrutiny assessment and notice dated 07.02.2017 under Section 142(1) of the Income Tax Act was served upon him In response, the petitioner appeared before the ITO, filed written submissions and furnished all requisite details alongwith supporting documents. The Long Term Capital gain tax and total income of the petitioner for the Assessment Year 2013-14 was computed as Rs.1,04,591/-and an order under Section 156 of the Income Tax Act was issued on 26.04.2017 indicating that the petitioner was required to pay ‘NIL’ amount towards income tax. The assessment order dated 26.04.2017 and the notice under Section 156 of the Income Tax Act have been annexed with the writ petition as Annexure-4.

In the year 2021, the petitioner was served with a notice dated 30.03.2021 issued under Section 148 of the Income Tax Act whereby, the assessment of the petitioner for the Assessment Year 2013-14 was sought to be reopened. It was stated in the notice that income chargeable to tax for the Assessment Year 2013-14 had escaped assessment within the meaning of Section 147 of the Income Tax Act. The petitioner filed reply to the said notice and requested the respondent department to provide reasons for issuing the notice under Section 148 of the Act of 1961. The acknowledgment of the return of income filed earlier was annexed with the reply. In response, another notice dated 17.06.2021 under Section 143(2) read with Section 147 of the Act of 1961 (Annexure-7) was issued to the petitioner. But as per the petitioner, the said notice does not disclose the reasons for reopening of assessment. The petitioner kept on pursuing the matter with the respondent department and again requested to provide the reasons for reopening of assessment. Consequent thereto, the letter (Annexure-8) dated 19.06.2021 was served upon the petitioner wherein, reasons have been assigned for the proposed reassessment. As per the petitioner, the reasons so indicated amount to “change of opinion” which is not permissible under law. Thus, the petitioner has approached this Court by way of this writ petition for assailing the impugned notice/order and propose