Ashok Bhushan, J. - (1.) THESE three writ petitions have been filed by the same assessee challenging the notice dated 28.2.2013 under section 148 of the Income Tax Act, 1961 initiating the proceedings for re -assessment for the Assessment Year 2009 -10, 2007 -08, 2010 -11 respectively. Brief facts giving rise to these three writ petitions are: writ petition No. 78 of 2014 (Re -assessment notice dated 28.2.2013 for the Assessment Year 2009 -10) The assessee had filed his return electronically for the Assessment Year 2009 -10 on 29.9.2009. The assessment was completed under section 143(3) of the Income Tax Act, 1961 (hereinafter referred to as 'Act'). The Assessing Officer while proceeding for assessment of the Year 2009 -10 had made certain queries which were replied by the assessee whereafter the return was finalized under section 143(3). The Assessee had submitted return for the Assessment Year 2010 -11. The case was processed under section 143(1) and refund was issued. Subsequently the case for the Assessment Year 2010 -11 was selected for scrutiny and notice under section 143(1) was issued for 29.8.2011 along with detailed questionnaire. While conducting the scrutiny for the return of 2010 -11, the Assessing Officer after recording reasons issued notice dated 28.2.2013 for re -assessment for the year 2009 -10. In response to the notice dated 28.2.2013, the petitioner vide his letter dated 15.3.2013 enclosing e -return earlier filed, requested that the said return be treated to be filed in compliance of the notice dated 28.2.2013. Assessee also requested for certified copy of the reasons recorded. The Assessing Officer vide letter dated 9.7.2013 issued copy of the reasons. The Assessee vide his letter dated 19.8.2013 submitted objections to the notice under section 148 of the Act after acknowledging the receipt of the certified copy of the reasons. The assessee in the objection stated that there is no material in favour of belief of escapement of income for assessment and notice has been issued to make only roving and fishing enquires. The Assessing Officer vide his letter dated 4.10.2013 disposed of the objections. The writ petition has been filed by the petitioner praying for quashing the notice dated 28.2.2013. writ petition No. 79 of 2014.
(2.) (Re -assessment notice dated 28.2.2013 for the Assessment Year 2007 -08). Assessee had filed his return electronically for the Assessment Year 2007 -08 on 29.10.2007. There was refund of Rs. 2,13,940/ - for income tax and Rs. 20,131/ - for fringe benefit tax. The assessment was completed under section 143(1) of the Income Tax Act. While proceeding with scrutiny for the Assessment Year 2010 -11, the Assessing Officer issued notice for reassessment for the year 2007 -08 dated 28.2.2013. The petitioner vide his letter dated 15.3.2013 requested that the e -return which was earlier filed be treated as a return filed in compliance of the notice dated 28.2.2013. Copy of the reasons recorded for issuing notice under section 148 was requested to be supplied on 9.7.2013. The Assessing Officer supplied the reasons recorded. The assessee filed objection dated 8.8.2013. Assessing Officer vide his letter dated 4.12.2013 rejected the objections. The petitioner filed writ petition challenging the re -assessment notice dated 28.2.2013 for the Assessment Year 2007 -08. writ petition No. 80 of 2014. (Re -assessment notice dated 28.2.2013 for the Assessment Year 20011 -12). The assessee filed his return electronically for the Assessment Year 2011 -12 on 25.9.2011. There was refund of Rs. 1,37,808/ - for income tax. While proceeding with scrutiny for the Assessment Year 2010 -11, the Assessing Officer had issued notice dated 28.2.2013 for re -assessment for the year 2011 -12. The petitioner vide his letter dated 15.3.2013 requested that the e -return which was earlier filed be treated as a return filed in compliance of the notice dated 28.2.2013. Assessing Officer on 9.7.2013 had provided the reasons recorded for the Assessment Year 2011 -12. The assessee filed his objections dated 8.8.2013 against the re -assessment notice which objections were rejected by letter dated 4.12.2013. The writ petition has been filed challenging the re -assessment notice dated 28.2.2013 for the Assessment Year 2011 -12.
(3.) WE have heard Sri Vibhav Bhushan Upadhyay, Senior Advocate assisted by Ms. Anjali Upadhya, learned Counsel for the petitioner and Sri Ashok Kumar on behalf of the Income Tax Department.;