Whether A.O. has power to issue reassessments notice during the period when A.O. already issued notice for scrutiny assessment?

Whether Assessing Officer has a power to issue reassessments notice under Section 147/148 of the Act during the period when the Assessing Officer already issued notice u/s 143(2) of the Act, for scrutiny assessment u/s 143(3).

For issue a notice u/s 143(2), reasons to believe are not required to be recorded in writing and power of the Assessing Officer to take up the return for scrutiny is much wider and the jurisdictional pre-conditions stipulated u/s 147 are not required to be satisfied. The respondents have agreed to and will be bound by the statement to withdraw notice u/s 147/148, but will have liberty and right to issue fresh notice u/s 147/148, after recording reasons to believe. The said notice will not be barred because the respondents had not initiated proceedings by issue of notice under Section 143(2) of the Act or they had earlier issued notice under Sections 147/148. With the aforesaid findings and observations writ petition is disposed of.

HIGH COURT OF DELHI

Writ Petition (Civil) No. 2155 of 2012

Date of Decision: 28th May, 2012

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