JEANS KNIT P. LTD. Vs. DEPUTY COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) This writ appeal is placed before us for admission. We have heard learned counsel for the parties and with their assistance gone through everything to which our attention was drawn.

(2.) The appeal is directed against the order dated 13th August 2013 passed by learned Single Judge in W.P.No.36150/2013 rejecting the writ petition filed by the appellant at the stage of admission. The writ petition was instituted by the appellant challenging the notice dated 6-3-2012 issued by the Deputy Commissioner of Income-Tax, Circle-11 (5) (for short 'the Assessing Officer') to the appellant-assessee under Section 148 of the Income Tax Act, 1961 (for short 'the Act'). The assessee also challenged the notices dated 3-1-2013 under Section 143(2) and 142(1) of the Act. Further, the assessee called in question the order dated 2nd August 2013 passed by the Assessing Officer disposing of the objections filed by the petitioner dated 11-2-2013 to the initiation of reassessment proceedings under Section 147 of the Act.

(3.) The appellant-assessee had initially filed a writ petition bearing W.P.No.13174/2013 in this Court wherein apart from challenging the very same notice under Section 148 and notices under Section 143(2) and 142(1) of the Act, the assessee had also prayed for quashing of the order dated 6-3-2012 whereby their objection to the initiation of reassessment proceedings under Section 147 of the Act was rejected. The said writ petition was disposed of by learned Single Judge vide order dated 23rd July 2013 issuing directions to the Assessing Officer to consider the objections dated 11-2-2013 and the contentions raised therein and pass appropriate order strictly in accordance with law within the time frame. Accordingly, the Assessing Officer passed a detailed order on 2-8-2013 which is impugned in the subsequent writ petition i.e. W.P.No.36150/2013 from which, the present appeal arises.