MAURYA REALTORS (P) LTD Vs. UNION OF INDIA

JUDGEMENT

(1.) HEARD Mr. Vikash Jain for the petitioner and Mr. Harshvardhan Prasad as well as Ms. Archana Sinha for the respondents. Both the writ petitions raise common issues and are, therefore, being disposed of by a common order. - -

(2.) C .W.J.C. No. 4152 of 2009 is with respect to the asst. yr. 2000 -01. It is directed against the notice dt. 27th June, 2008 (Annex. 1), issued under the signature of respondent No. 3 in terms of Section 148 of the IT Act, 1961 (hereinafter referred to as 'the Act'), informing the petitioner of initiation of reassessment proceedings and to submit return. It is also directed against the order dt. 13th Oct., 2008 (Annex. 4), whereby respondent No. 3 has rejected the petitioner's objection to Annex. 1, and has held that there is no defect in the notice and the reassessment proceedings have been rightly initiated. The petitioner also challenges the notice dt. 9th Jan., 2009 (Annex. 5), issued by respondent No. 3, to produce documents/papers stated therein.

(3.) IN pursuance of the aforesaid directions, respondent No. 3 issued the aforesaid notice dt. 27th June, 2008 (Annex. 1) to the petitioner in terms of Section 148 of the Act to reopen the assessment proceedings. The petitioner appeared through counsel, had shown cause on 28th July, 2008 (Annex. 3), raising preliminary objections as to the validity of initiation of the proceedings under Section 148 of the Act, inter alia, on the ground of limitation and various other grounds. The same has been rejected by the impugned order dt. 13th Oct., 2008 (Annex. 4), inter alia, on the ground that the petitioner's cause is covered by the provisions of Section 150(1) of the Act and, therefore, the proceedings have been validly initiated to give effect to the appellate order of the CIT(A) -I, Patna. - -