Law:

Section:

I. Section 147 of the Income-tax Act, 1961 - Income escaping assessment - General - Assessment year 2002-03 Where assessee had earlier filed a writ petition challenging Assessing Officer's order rejecting assessee's objections against initiation of reassessment proceedings and High Court, finding no favour with assessee's arguments, did not quash said proceedings and thereafter Assessing Officer passed assessment order, assessee could not reagitate all those issues, which were already before Court in earlier writ petition by filing fresh writ petition against assessment order [In favour of revenue] The assessee being aggrieved by initiation of reassessment proceedings and particularly speaking order passed by the Assessing Officer rejecting the assessee's objections in respect of reasons for reopening of case, filed writ petition before the High Court. The High Court did not find favour with the arguments of the assessee and directed the Assessing Officer to pass assessment order after serving a copy of notice under section 148 to the assessee. The matter had proceeded further and had culminated in the assessment order. The assessee filed another writ petition challenging the assessment order. Held that, the assessee could not reagitate all those issues which were already before the High Court in earlier writ petition. Insofar as his grievance with the assessment order was concerned, he had a remedy by way of appeal. The writ petition had no merit and was to be dismissed. II. Section 148 of the Income-tax Act, 1961 - Income escaping assessment - Issue of notice for - Assessment year 2002-03 Where assessee had inspected file of its case before Assessing Officer and assessee also responded to reasons for reopening of case under section 147/148 by filing a detailed reply/objections, it could not be said he was denied any opportunity of being heard [In favour of revenue] Where a notice under section 148 was issued on 27-2-2009. The said notice was sent by speed post as well as through a notice server. The said notice under section 148 was hand delivered by the notice server on 16-3-2009 at the address of the assessee at Tis Hazari Court. However, the said notice…

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