161MagnoliaEstatesPLtdVsITOND26 03 5 1
CENTRAL INFORMATION COMMISSION
Room No.308, B wing, August Kranti Bhawan, Bhikaji Cama Place, New Delhi-110066
Appeal No. CIC/LS/A/2009/000161
Appellant: Magnolia Estates Private Limited
Public Authority: Income Tax Department, New Delhi
(through Advocate Ajay Goyal, Addl. CIT;
& Shri Himanshu Riyal, ITO
Date of Hearing: 26/03/2009
Date of Decision: 26/03/2009
FACTS
:-
The matter, in short, is that, the Income Tax Department had reopened the
assessment of the Appellant Company for the year 2004-05. The Appellant Company
had sought reasons of the re-opening of assessment u/s 148 of the Income Tax Act. The
CPIO vide order dated 07/08/2008, had refused to disclose this information on the basis
of certain decisions of this Commission.
2. On Appeal, the Appellate Authority had dismissed the first Appeal as infructuous
vide order dated 09/09/2008 in view of the fact that the information sought by the
Appellant Company had already been provided to it.
3. In the present Appeal, the Appellant Company admits that the requisite
information had been provided to it but the ground for appeal adduced herein is that a
copy of the order-sheet, which is a public document, has not been provided to it.
4. The matter was heard on 26/03/2009. None appeared for the Appellant Company.
The Public Authority is represented by the officers named above. It is the submission of
Shri Goyal that, as per Supreme Court decision dated 25/11/2002, the grounds for re-
opening of assessment are disclosable only after the asseessee has filed fresh return
pursuant to notice u/s 148 of Income Tax Act. The grounds are not disclosable prior to
this. It is his say that as the information has already been disclosed to the Appellant, the
cause does not survive and the Appeal merits dismissal.
5. As regards the issue of not providing a copy of the order sheet to the Appellant, it
is the submission of Shri Goyal that the date on which the information was sought, no
such order sheet was in existence. He, however, clarifies that the reasons for re-opening
the assessment have already been provided to the Appellant.
DECISION
6. In view of the above, the Appeal has become infructuous and is dismissed.
Sd/-
(M.L. Sharma)
Central Information Commissioner
Authenticated true copy. Additional copies of orders shall be supplied against application and payment of the charges,
prescribed under the Act, to the CPIO of this Commission.
(K.L. Das)
Assistant Registrar
Tele: 011 2671 73 53