GANESH RAM CHOUDHARY Vs. UNION OF INDIA

JUDGEMENT

(1.) The present petition has been filed aggrieved of the notice dtd. 30/3/2021 issued under Sec. 148 of the Income-tax Act, 1961 (for short, 'Act of 1961') seeking to reopen assessment and the order of dismissal of the objections against the same.

(2.) The petitioner has pleaded in the writ petition as under: The petitioner was in receipt of summons dtd. 20/1/2017 issued under Sec. 131(1A) of the Act of 1961 requiring him to furnish information and documents concerning nature of his business, source of income and books of accounts including bank statements. The said summons was followed by further summons dtd. 14/2/2017, 26/5/2017, 9/11/2017 and 27/11/2017. A reply to the said summons was ultimately filed by the petitioner on 20/2/2018 whereby, the documents and the information as called for were submitted. But after a period of 3 years of the reply being furnished by the petitioner, he was served with the notice dtd. 30/3/2021 under Sec. 148 of the Act of 1961 seeking to reopen assessment on the grounds that the income chargeable to tax for the assessment year 2013-14 has escaped assessment. Vide the said notice, the income-tax return in the prescribed format for the assessment year 2013-14 was called for from the petitioner.

(3.) Before submitting the detailed reply to the said notice, the petitioner, vide communication dtd. 19/5/2021, requested to supply the reasons for the decision to reopen the assessment. In response thereof, vide communication dtd. 28/6/2021, the reasons as requested for by the petitioner were supplied to him. After receipt of the same, the petitioner submitted objections in detail against the same on 19/8/2021 but the said objections of the petitioner were dismissed by the Income Tax Officer Ward-1, Pali - Marwar (respondent No.5) vide his order dtd. 1/9/2021. Further vide notice dtd. 8/12/2021, the petitioner was called upon to supply the details of certain documents/grounds pertaining to the assessment year 2013-14.