SHARDA EXPORTS Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) Applications to condone the delay in preferring these Special Appeals are not opposed and the delay is, therefore, condoned. Delay Condonation Applications stand disposed of. Exemption applications are also allowed.

(2.) These Special Appeals are preferred against the common order passed by the learned Single Judge in Writ Petition (M/S) No. 122 of 2013 and batch dated 19.07.2019. The appellant-writ petitioner, a partnership firm, was assessed to tax for the Assessment Years 2005-06 to 2008-09. After the assessment orders were passed, the appellant-writ petitioner received a re-assessment notice, under Section 147 read with Section 148 of the Income Tax Act, on 17.08.2010. On 15.09.2010, the appellant-writ petitioner sought reasons from the Revenue as to why re-assessment was sought to be undertaken. Thereafter a copy of the reasoned order, passed by the Assessing Authority, was furnished to the appellant-writ petitioner on 08.11.2010. The appellant-writ petitioner submitted their objections to the said order on 14.11.2011, and the same were decided by the Assessing Authority on 22.11.2011. However, no re-assessment order has as yet been passed by the Assessing Authority.

(3.) Questioning the order passed by the Assessing Authority dated 22.11.2011, the appellant-writ petitioner invoked the jurisdiction of this Court. Elaborate submissions were put forth on behalf of Mr. Pulak Raj Mullick, learned counsel appearing on behalf of the appellant-writ petitioner, and a detailed order was passed by the learned Single Judge dismissing the Writ Petitions, by order dated 19.07.2019, on merits. Aggrieved thereby, the present Special Appeals.