MARUTI SAH Vs. PRINCIPAL COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) These appeals are preferred, under Sec. 260-A of the Income Tax Act, 1961 (hereinafter referred to as the "Act"), against the order passed by the Income Tax Appellate Tribunal (for short the "ITAT") in ITA No.3044/Del/2018 and ITA No.3045/Del/2018 dtd. 19/12/2018 remanding the matter to the Assessing Officer for considering the matter afresh, after affording an opportunity to the assessees to put forth their defense on all aspects, as directed by the High Court.

(2.) Facts, to the limited extent necessary, are that the assessees filed their return of income for the Assessment Year 2009-10. On the ground that some part of the income had escaped assessment, proceedings under Sec. 147 of the Act were initiated, by issuing a notice under Sec. 148 thereof on 31/3/2016. The appellants-assessees filed their reply stating that the original return of income may be treated as the return filed in response to the notice under Sec. 148 of the Act. They sought for the reasons recorded, for the issuance of notice under Sec. 148 of the Act, to be supplied to them; and the same were furnished to them on 8/6/2016.

(3.) Questioning the notice issued under Sec. 148 of the Act, the assessees preferred Writ Petition (M/S) No.2804 and 2813 of 2016. Both the Writ Petitions were dismissed by order dtd. 26/12/2016. Aggrieved thereby, the assessees-appellants filed Special Appeal Nos.29 and 30 of 2017 and a Division Bench of this Court, in its order dtd. 15/3/2017, observed that interference under Article 226 of the Constitution was not justified in the facts of the case; and it was open to the appellants (assessees) to raise all such contentions, as were available to them in law, before the statutory authority.