KALINGA INSTITUTE OF INDUSTRIAL Vs. TECHNOLOGY

JUDGEMENT

(1.) The challenge is the present petition is to a notice issued to the Petitioner under Sec. 148 of the Income Tax Act 1961(Act) dtd. 31/3/2021 and the subsequent order dtd. 28/1/2022 of the National Faceless Assessment Centre, (NAFAC), New Delhi rejecting the objections filed by the Petitioner to the reopening of the assessment.

(2.) The reopening was sought to be made of an assessment which was completed on scrutiny for the Assessment Year (AY) 2014-15 by the assessment order dtd. 30/12/2016.

(3.) It must be noticed at this stage that in the course of this said assessment order a notice was issued to the Petitioner under Sec. 143(2) of the Income Tax Act not by the authorized officer i.e. the Commissioner of Income Tax(OSD)(Exemption) but by the Assistant Commissioner of Income Tax, Corporate Circle-1(2), (ACIT). When the Petitioner challenged both the assessment order dtd. 30/12/2016 as well as the aforementioned notice under Sec. 143(2) of the Act in a Writ Petition (Civil) No.898 of 2017 in this Court, the said writ petition was disposed of by this Court by an order dtd. 6/3/2019 setting aside the aforementioned notice under Sec. 143(2) of the Act on the ground that it was issued by an authority i.e. the ACIT who did not have jurisdiction to do so. However, this Court did not interfere with the assessment order on the ground that it was an appealable order.