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PUSHPENDRA SINGH BHATI, MUNNURI LAXMAN
Sumati Exports, through its Partner Sanjeev Modi – Appellant
Versus
Union Of India – Respondent
JUDGMENT :
[Per Hon’ble Mr. Justice Munnuri Laxman] :
1) The present writ petition has been filed with the following prayers:-
(ii) Quash impugned order dt. 21.11.2014 passed by the respondent No.2 rejecting the preliminary objection raised by the petitioner (Annex.5);
(iii) Quash the impugned notice u/s 148 dt. 17.09.2013 (Ann.-2) of the Income Tax Act, 1961 for the Assessment Year 2009-10 by issuing a writ of certiorari or any other appropriate writ, order or direction;
(iv) Restrain the respondents from taking any proceedings in pursuance of the impugned notice dt. 17.9.2013 (Annx.2) and impugned order dt. 21.11.2014 (Annex.5);
(v) Hold that the re-assessment proceedings in question are illegal, void and without jurisdiction;
(vi) Quash the impugned order of sanction/approval dated 06.09.2013 granted by the Higher Authority (Annx.3).”
2) The case of the petitioner is that the petitioner is a Partnership Firm engaged in the business of trading and exports of marble. It is a regular income tax assessee. The petitioner filed e-return for the Assessment Year 2009-10 on 28.09.2009 declaring total income of Rs.79,99,670/-. Such return was t
Re-assessment proceedings under the Income Tax Act cannot be initiated based on a mere change of opinion; they require fresh material or evidence of a mistake in the original assessment.
Tax recovery requires proper notification as per Income Tax Act sections.
The Assessing Officer must have tangible evidence linking the taxpayer to alleged income escape for valid reassessment under the Income Tax Act; mere suspicion is insufficient.
Notices for reopening assessments issued beyond limitation period are invalid, and jurisdictional challenges can be maintained despite availability of alternative remedies.
Reopening of assessments under Section 148 requires new tangible material; a mere change of opinion does not suffice.
Assessee’s objections raised against the reopening proceedings are not acceptable as the case warrants scrutiny on the same lines. Accordingly, the objections so raised are hereby disposed off accord....
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