Case Law Details
Respondent has filed the affidavit in which he has affirmed that he had initiated proceedings for reassessment on the basis of precise information received from the Enforcement Directorate vide its letter dated 19th December, 2007 received by him on 20th December, 2007 and that in the said letter the relevant documents were forwarded to the Range Head and subsequently endorsed to the Assessing Officer by his superior. It has been further averred in the affidavit that all the facts contained in the reasons were available within the jurisdiction of the respondent and were in his knowledge.
For the above reasons, we see no merit in the writ petition. Accordingly, we uphold the jurisdiction of the respondent to issue notice under Section 148 of the Act on 17th February, 2009 reopening the assessment of the petitioner on the ground that income chargeable to tax had escaped assessment. All interim orders passed by us are vacated. The writ petition is dismissed with no order as to costs.
HIGH COURT OF DELHI
Date of Decision: 3rd May, 2012
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