PREMLATA SONI Vs. NATIONAL E-ASSESSMENT CENTRE, DELHI

JUDGEMENT

(1.) The present petition has been filed under Article 226 of the Constitution of India seeking quashment of the reassessment proceeding for the Assessment Year 2014-15 in the case of the petitioner which has been initiated vide notice dated 20-12-2019 issued under Section 148 of the Income Tax Act, 1961 [hereafter referred to as "the Act"]. The petitioner has further prayed for quashing the order dated 24-5-2021 whereby the objections raised by the petitioner against the reassessment proceedings have been rejected.

(2.) The transaction on which reassessment proceedings have been initiated pertains to transfer of a rural agricultural land. For scrutinising the very same transaction, scrutiny proceeding under Section 143(3) of the Act was undertaken in case of the petitioner. In pursuance to the same the petitioner appeared and filed a detailed reply along with relevant documents. The matter was discussed in detail with the Assessing Officer and opportunity of personal hearing was granted to the petitioner. Accordingly, an assessment order recording all relevant facts and figures was passed by the respondents. It is putforth that the respondents have sought to reopen the same transaction

(3.) The learned counsel for the petitioner submits that no any tangible material came to the notice of the respondents and, therefore, there was no failure on the part of the petitioner to disclose any information during course of the original assessment proceedings. It is further submitted that approval for reassessment has been given merely in a mechanical manner. The re-assessment proceeding in the case of the petitioner is clearly a case of "change of opinion" and review of the earlier assessment proceeding and, therefore, the same is impermissible. Learned counsel for the petitioner further submits that law pertaining to reassessment proceedings has been settled by various judgements of the High Courts and the Supreme Court. The stage of invoking the writ jurisdiction is the stage when objection of the assessee has been disposed of in contravention to the settled jurisprudence on the subject and a final assessment order has not been passed.