Gopal v. The Commissioner Of Income Tax (Circle-I) Nagpur Andothers

1 wp1116.14 IN THE HIGH COURT OF JUDICATURE AT BOMBAYNAGPUR BENCH AT NAGPUR WRIT PETITION NO.1116 OF 2014WITHCIVIL APPLICATION (CAW) NO.2340 OF 2014 (Gopal s/o Subhaschandra Chandak ..vs.. The Commissioner of Income Tax (Circle-I) Nagpur andothers) –-- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - ------------- - Office Notes, Office Memoranda of Coram, Court's or Judge's ordersappearances, Court's orders of directionsand Registrar's orders - - - - - - - - - - - - - - - -- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -- CORAM : B.P. DHARMADHIKARI & Z.A. HAQ, JJ. DATE : 07-09-2015. Heard Shri P.D. Meghe, learned Advocate for thepetitioner and Shri Anand Parchure, learned Advocate for therespondents. Shri P.D. Meghe, learned Advocate attempts todemonstrate that here the reopening of proceedings byinvoking powers under Section 148 of the Income Tax Act isitself unwarranted as there is no material to reach necessarysatisfaction. Shri Anand Parchure, learned Advocate submits thatthough initially this Court did not permit the respondents topass assessment order, on 14-03-2014, the orders were allowedto be passed and accordingly assessment has been completed.Those orders have now been questioned in appeal before the 2 wp1116.14 CIT by the petitioner. Shri P.D. Meghe, learned Advocate submits that he hasno instructions about such appeal and in any case in thatappeal a ground on correctness or otherwise of satisfactionrecorded could not have been taken. In this situation, we grant liberty to the petitioner tomove appropriate application seeking amendment to the memoof appeal to raise necessary challenges under Section 148 ofthe Income Tax Act. With this liberty, we dispose of the writ petition andcivil application. No costs. JUDGE JUDGE pma