MOHANDAS Vs. DY COMMISSIONER I T

JUDGEMENT

(1.) Petitioner seeks to quash Exts. P12 & 13 notices issued under S.148 of the Income tax Act, and Ext. P16 letter by which the first respondent rejected his request, for disclosing the grounds for issuing the notices. There is a further prayer to direct the second respondent to dispose of Ext. P4, an application under S.273 (A) of the Act.

(2.) Petitioner was assessed to income tax for assessment years 1982-83, 1983-84 & 1984-85 by Exts. P1 to 3 orders, on the basis of revised returns filed by him. Subsequently, penalty and interest were also levied. On appeal, the levy of penalty was set aside by Exts. P8 to 10 orders. A petition filed by the assessee under S.273(A) of the Act (Ext. P4) is still pending consideration.

(3.) While so, the first respondent issued notices under S.148 (Exts. P12 & 13) proposing to reopen the assessment for the year 1984-85, and requiring the petitioner to file returns. Petitioner by Ext. P14, and his representative by Ext. P15, told the first respondent that the assessment completed on the basis of revised returns cannot be reopened, as the returns were filed at the instance of the assessing authority and that too on the understanding that the matter would be closed with that. Petitioner stated further that he was not bound to file returns pursuant to the notices, as the first respondent had not disclosed the reasons for reopening the assessment. In reply, first respondent by Ext. P16 informed petitioner that there was no need to disclose reasons and that the only precondition for reopening an assessment, was that the assessing authority should record reasons therefor, in the order sheet.