SHOBHA GOVIL Vs. ADDITIONAL COMMISSIONER, INCOME TAX

JUDGEMENT

(1.) THE petitioner is engaged in two distinct line of businesses, namely,

(2.) THE petitioner is maintaining separate profit and loss accounts and drawing separate balance sheets for them. The dispute relates to the assessment year 2006 -07. The assessment proceedings were initiated under the Income Tax Act, 1961 (hereinafter referred to as 'the Act'). The assessment order was passed on 17th November, 2008 by Income Tax Officer, CHN Ward, Chandausi. On 16th September, 2009, the Commissioner of Income Tax issued a notice under Section 263 of the Act treating the assessment order as erroneous and prejudicial to the revenue. The petitioner filed a reply to the show cause notice and supported the assessment order. The said reply was not found favour with the respondent no. 1 who revised the assessment order under Section 263 of the Act. The said order is dated 21st January, 2010 which has attained finality. The matter was restored back to the Assessing Officer after setting aside the assessment order. The Assessing Officer after remand, served a questionnaire on the petitioner making inquiries with regard to the income and expenditure of the petitioner in respect of Mentha business as well as Cattle Feed and Green Vegetable business. The petitioner resisted the questionnaire on the ground that the remand order passed by the Commissioner of Income Tax is confined to the question of determination of Cattle Feed business. Income from mentha business has become final as it has not been interfered with under Section 263 of the Act.

(3.) A counter affidavit has been filed on behalf of the respondents questioning the maintainability of the present writ petition as also raising pleas on the merits of the case.