ESTER INDUSTRIES LTD Vs. UNION OF INDIA

JUDGEMENT

(1.) In this writ petition, the petitioner challenges the notice issued under section 148 of the Income Tax Act, 1961 reopening the assessment issued on 6-3-2009 and seeks quashing of the same as also the order passed on 23-9- 2011 pursuant to the notice, rejecting the petitioner's objections.

(2.) In respect of the assessment year 2004-05, the assessment of the petitioner, which is a company engaged in the manufacture and sale of polyester chips and film, to income-tax was first completed on 30-11-2006 under section 143(3) of the Act. It was sought to be reopened by issue of the impugned notice issued u/s. 148. The reasons for reopening, as recorded by the respondent No.2 are:

(3.) The notice was challenged by the petitioner in W.P (C). No. 13093/2009 which was disposed of by this court by quashing the reassessment order which had been passed in the meantime on 11-9-2009 and directing the respondent to first decided the issue of jurisdiction to reopen the assessment and all other pleas. An ex-parte reassessment order was thereafter passed on 28-12-2010, against which another writ petition, i.e., W.P.(C) No. 321/2011 was filed before this court which was disposed of on 18-1-2011 with a direction to the petitioner to file further objections before the respondent along with the caselaw in support thereof, to be dealt with by the respondent in accordance with law. The order of this court is reproduced: