HC declines to interfere at the stage of issuance of Section 147 notice for reopening

AMBER, Bhubaneswar Vs DCIT (Orissa High Court)

The Court is unable to accept the contention of the Petitioner that the non-supply of the copy of Mr. Banka’s statement (which incidentally has been extracted in full in the reasons for reopening), or not providing an opportunity to cross-examine Mr. Banka at the stage of objections vitiates the reopening of the assessment. Such opportunity would be provided, if sought by the Petitioner, and if so permitted in law, in the reassessment proceedings.

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