{"id":65987,"date":"2008-07-03T00:00:00","date_gmt":"2008-07-02T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/hynoop-vs-assistant-on-3-july-2008"},"modified":"2018-01-19T07:34:49","modified_gmt":"2018-01-19T02:04:49","slug":"hynoop-vs-assistant-on-3-july-2008","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/hynoop-vs-assistant-on-3-july-2008","title":{"rendered":"Hynoop vs Assistant on 3 July, 2008"},"content":{"rendered":"<div class=\"docsource_main\">Gujarat High Court<\/div>\n<div class=\"doc_title\">Hynoop vs Assistant on 3 July, 2008<\/div>\n<div class=\"doc_author\">Author: D.A.Mehta,&amp;Nbsp;Honourable Mr.Justice H.B.Antani,&amp;Nbsp;<\/div>\n<pre>   Gujarat High Court Case Information System \n\n  \n  \n    \n\n \n \n    \t      \n         \n\t    \n\t\t   Print\n\t\t\t\t          \n\n  \n\n\n\t \n\t \n\t \n\t \n\t \n\t \n\t \n\t\n\n\n \n\n\n\t \n\nSCA\/7335\/1998\t 2\/ 4\tORDER \n \n \n\n\t\n\n \n\nIN\nTHE HIGH COURT OF GUJARAT AT AHMEDABAD\n \n\n \n\n\n \n\nSPECIAL\nCIVIL APPLICATION No. 7335 of 1998\n \n\n \n=========================================================\n\n\n \n\nHYNOOP\nFOOD &amp; OIL INDUSTRIES LTD., - Petitioner(s)\n \n\nVersus\n \n\nASSISTANT\nCOMMISSIONER OF INCOME TAX - Respondent(s)\n \n\n=========================================================\nAppearance : \nMR\nMJ SHAH FOR MR JP SHAH for Petitioner(s) : 1, \nMR\nMANISH R BHATT for Respondent(s) :\n1, \n=========================================================\n\n\n \n\t  \n\t \n\t  \n\t\t \n\t\t\t \n\nCORAM\n\t\t\t: \n\t\t\t\n\t\t\n\t\t \n\t\t\t \n\nHONOURABLE\n\t\t\tMR.JUSTICE D.A.MEHTA\n\t\t\n\t\n\t \n\t\t \n\t\t \n\t\t\t \n\nand\n\t\t\n\t\n\t \n\t\t \n\t\t \n\t\t\t \n\nHONOURABLE\n\t\t\tMR.JUSTICE H.B.ANTANI\n\t\t\n\t\n\n \n\nDate\n: 03\/07\/2008 \n\n \n\nORAL\nORDER<\/pre>\n<p>(Per<br \/>\n: HONOURABLE MR.JUSTICE D.A.MEHTA)<\/p>\n<p>1\tThis<br \/>\npetition challenges Notice dated 29.07.1998 for Assessment Year<br \/>\n1991-92 issued under section 148 of the Income Tax Act, 1961 (the<br \/>\nAct) by the respondent.\n<\/p>\n<p>2\tThe<br \/>\nlearned Advocate for the petitioner states that the impugned Notice<br \/>\nhas been issued beyond a period of four years from the end of the<br \/>\nrelevant Assessment Year and hence, unless and until  the respondent<br \/>\nestablishes that any of the conditions stipulated by provisions of<br \/>\nthe Proviso to  section 147 of the Act are satisfied, the action of<br \/>\ninitiating reassessment proceedings is bad in law. It is stated that<br \/>\nthe assessment order has been framed  under section  143(3) of the<br \/>\nAct on considering : [i] the original return of income filed on<br \/>\n31.12.1991 and [ii] revised return of income filed on 29.05.1992.<br \/>\nThat the aforesaid exercise was carried out after issuing notices<br \/>\nunder sections 143(2) and 142(1) of the Act. That the assessment<br \/>\norder in question records  that the Chartered Accountant representing<br \/>\nthe petitioner assessee and the Manager (Finance) of the petitioner<br \/>\nassessee attended in response to the statutory Notices. Therefore,<br \/>\nthe only condition on fulfilment of which the respondent could have<br \/>\nissued Notice under section  148 of the Act was failure or omission<br \/>\non part of the petitioner to disclose fully and truly all material<br \/>\nfacts relevant for the assessment  of the assessment year in<br \/>\nquestion.\n<\/p>\n<p>3\tOn<br \/>\nbehalf of the respondent authority learned Standing Counsel<br \/>\nMr.M.R.Bhatt has placed on record copy of reasons recorded on<br \/>\n21.01.1998.\n<\/p>\n<p>4\tAt<br \/>\nthis stage,  on going through the reasons recorded  it is noticed<br \/>\nthat the reasons have been recorded and signature appended by one Mr.<br \/>\nR.P.Meena, Assistant Commissioner of Income Tax, Central Circle, 1(2)<br \/>\nAhmedabad while the impugned Notice (Exh.I) dated  29.07.1998 has<br \/>\nbeen issued by one Mr.Ramesh Chander. The learned Senior Standing<br \/>\nCounsel has therefore been  called upon to verify the record of the<br \/>\nrespondent department and state whether  the officer who has issued<br \/>\nthe Notice  under section 148 of the Act has recorded his<br \/>\nsatisfaction  as to escapement of income, or whether  there is any<br \/>\nnoting to suggest that the successor officer has agreed with the<br \/>\nreasons recorded by the predecessor officer.\n<\/p>\n<p>5\tThe<br \/>\naforesaid exercise is necessitated in light of the opening portion of<br \/>\nsection 147 of the Act which stipulates that action may be initiated<br \/>\nif Assessing Officer ?Shas reason to believe?? that any<br \/>\nincome chargeable to tax  has escaped assessment for any Assessment<br \/>\nYear. When this provision is read in conjunction with section 148(2)<br \/>\nof the Act which mandates that the assessing officer shall, before<br \/>\nissuing any Notice  under section  148 of the Act, record his reasons<br \/>\nfor issuing Notice it is clear that  the officer recording  reasons<br \/>\nu\/s. 148(2) and the officer issuing notice u\/s. 148(1) has to be the<br \/>\nsame person. The form of the Notice itself indicates that the<br \/>\nauthority has to record ?Swhereas  I have reason to believe that<br \/>\n&#8230;. income liable to tax for the assessment year &#8230;.has escaped<br \/>\nassessment  within the meaning of section 147 of Income Tax Act,<br \/>\n1961??.\n<\/p>\n<p>6\tIn<br \/>\nthe circumstances, prima facie, a successor officer  cannot issue<br \/>\nNotice under section 148 of the Act on the basis of satisfaction<br \/>\nrecorded by the predecessor officer because the reason to believe has<br \/>\nto be of the officer concerned, viz. the officer issuing Notice under<br \/>\nsection 148 of the Act.\n<\/p>\n<p>7\tThe<br \/>\nmatter to come up on 07.07.2008.\n<\/p>\n<pre>\t\t\t\tSd\/-\t\t\t\tSd\/-\n \n\n      \n       (D.A.\nMehta, J.)  (H.B. Antani, J.)\n \n\nM.M.BHATT\n    \n\n\n    \n\n \n\t   \n      \n      \n\t    \n\t\t   \u00a0\u00a0\u00a0\n\t   \n      \n\t  \t    \n\t\t   Top\n\t   \n      \n\n\n<\/pre>\n","protected":false},"excerpt":{"rendered":"<p>Gujarat High Court Hynoop vs Assistant on 3 July, 2008 Author: D.A.Mehta,&amp;Nbsp;Honourable Mr.Justice H.B.Antani,&amp;Nbsp; Gujarat High Court Case Information System Print SCA\/7335\/1998 2\/ 4 ORDER IN THE HIGH COURT OF GUJARAT AT AHMEDABAD SPECIAL CIVIL APPLICATION No. 7335 of 1998 ========================================================= HYNOOP FOOD &amp; OIL INDUSTRIES LTD., &#8211; Petitioner(s) Versus ASSISTANT COMMISSIONER OF INCOME TAX [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[16,8],"tags":[],"class_list":["post-65987","post","type-post","status-publish","format-standard","hentry","category-gujarat-high-court","category-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Hynoop vs Assistant on 3 July, 2008 - Free Judgements of Supreme Court &amp; 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