Rehana Anwar Shaikh v. ITO & Ors.

Case Laws Analysis
REFERRED Aroni Commercials Ltd. v. Dy. CIT & Anr. 2014 TaxPub(DT) 1649 (Bom-HC)

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The Tax Publishers2023 TaxPub(DT) 5260 (Bom-HC) : (2023) 456 ITR 0720 IN THE BOMBAY HIGH COURT K.R. SHRIRAM & R.N. LADDHA, J.J. Rehana Anwar Shaikh v. ITO & Ors. WRIT PETITION NO. 1922 OF 2021 18 January, 2022 Appellant by: R.S. Padvekar, Advocate a/w. Tanzil R. Padvekar Respondent by: Sham V. Walve, Advocate ORDER *P.C.:* 1. Petitioner is impugning a Notice dated 19-3-2020 issued under section 148 of the Income Tax Act, 1961 (said Act) for AY 2013-14, seeking to reopen Petitioners assessment. The notice has been issued after expiry of four years from the relevant Assessment Year and in this case, assessment under section 143(3) has also been completed. Therefore, the proviso to section 147 would apply, by which the onus is placed on Respondents to show that there was failure on the part of Petitioner to disclose truly and fully the material facts required for assessment. SUBSCRIBE FOR FULL CONTENT

The Tax Publishers2023 TaxPub(DT) 5260 (Bom-HC) : (2023) 456 ITR 0720

IN THE BOMBAY HIGH COURT

K.R. SHRIRAM & R.N. LADDHA, J.J.

Rehana Anwar Shaikh v. ITO & Ors.

WRIT PETITION NO. 1922 OF 2021

18 January, 2022

Appellant by: R.S. Padvekar, Advocate a/w. Tanzil R. Padvekar

Respondent by: Sham V. Walve, Advocate

ORDER

P.C.:

1. Petitioner is impugning a Notice dated 19-3-2020 issued under section 148 of the Income Tax Act, 1961 (said Act) for AY 2013-14, seeking to reopen Petitioners assessment. The notice has been issued after expiry of four years from the relevant Assessment Year and in this case, assessment under section 143(3) has also been completed. Therefore, the proviso to section 147 would apply, by which the onus is placed on Respondents to show that there was failure on the part of Petitioner to disclose truly and fully the material facts required for assessment.