Law:

Section:

Section 147 of the Income-tax Act, 1961 - Income escaping assessment - General Where assessee had repeatedly requested for supply of copies of documents on basis of which section 147 proceedings had been initiated but Assessing Officer framed reassessment without furnishing to assessee copies of those documents, reassessment was vitiated and liable to be set aside The petitioner-assessee had repeatedly requested for supply of copies of the documents on the basis of which section 147 proceedings had been initiated. While disposing of the petitioner's objections, respondent No. 1 had observed that the petitioner would, if found necessary, be confronted with these documents during the reassessment proceedings. However, the reassessment order was framed without furnishing to the petitioner copies of these documents. In response to the notice by the Court, the Assessing Officer produced copy of the ledger account and also handed over the same to the assessee. Held that in response to the notice issued to it by the Court, the revenue had produced before the Court the aforementioned copy of the ledger account, and had also handed over a copy of the same to the counsel for the petitioner. There was no justifiable reason why this could not have been done during the reassessment proceedings itself. This vitiated the reassessment order which was to be set aside in view of Supreme Court's decision in Dhakweswari Cotton Mills Ltd. v. CIT [1995] SCR 941, and a direction was to be issued to the Assessing Officer to provide the assessee any other document or material on which revenue wanted to rely. JUDGMENT 1. The petitioner has challenged the notice dated March 3, 2006, issued by the Revenue requiring the preparation of a true and correct return of income of the assessment years 2000-01 to 2004-05. Subsequent thereto, notice dated September 4, 2006, under section 142(1) of the Income-tax Act, 1961 ("the IT Act") has also been issued. The prayer is that the entire action of the Revenue, being contrary to law, should be set aside. The petitioner had also approached this court in WP(C) No. 18110 of 2006 which was disposed of by orders dated December 12, 2006, inter alia,…

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