M.M. Kumar, J. - (1.) THIS petition filed under Article 226 of the Constitution prays for quashing notice dated 5 -9 -2005 (Annexure P. 2) issued by the Income Tax Officer, Ward No. 6, Chandigarh under Section 148 of the Income Tax Act, 1961 (for brevity 'the Act') as well as order dated 22nd/27th Sept., 2006 (Annexure P. 8) passed by the same officer.
(2.) THE petitioner which is an HUF filed the return of income on 31 -10 -2004. The return was processed as intimation under Section 143(1) regarding its processing was sent to the petitioner. On 13 -7 -2005, the Income Tax Officer issued a notice to the petitioner under Section 148 of the Act and expressed the intention to reopen the case for the assessment year 2004 -05. It called upon the petitioner to file return of its income because some income chargeable to tax has escaped assessment (Annexure P. 3). However, the petitioner filed the same return declaring the same income and requested to the Income Tax Officer to supply copy of the reasons recorded for reopening its case which was duly supplied on 6 -9 -2005 (Annexure P. 6). The reason recorded was that; interest of Rs. 1,95,210 paid to the bank allowed as deduction from the gross interest of Rs. 4,22,495 was not eligible which has escaped assessment. The allegation of the petitioner was that the assessment proceedings could not be reopened because it would amount to mere change of opinion. After hearing the learned Counsel for the parties at some length, we find that there is no assessment ever undertaken by the Income Tax Officer. Under Section 143(1) of the Act only the return was processed and there was no application of mind to conclude that assessment order was passed. The matter is no longer res integra. In the case of Asstt. CIT v. : [2007]291ITR500(SC) , Hon'ble the Supreme Court has held that under Section 143(1) of the Act only the process is undertaken without passing an order and expressing any opinion. The Hon'ble Supreme Court further observed that once no assessment is deemed to be framed under Section 143(1)(a) of the Act, the question of change of opinion would not arise.
(3.) FOR the reasons recorded above, this petition fails and the same is dismissed.;