Jay Krishna Group Through Bharvad ... vs Income Tax Officer Ward -1 on 17 August, 2022
7. Per contra, Mr.Karan Sanghani, learned counsel
appearing for the respondent - revenue would support the
impugned orders by contending and drawing our attention
to the reply affidavit, more particularly, with reference to
paragraphs 5 and 6, to buttress his argument that on
account of insight portal disclosing modus operandi adopted
by the petitioner gave rise for reopening the assessment as
certain amounts had escaped assessment on account of
this material not being available at the time of scrutiny and
same being the basis on which reassessment is now being
proposed to be done, it cannot be gainsaid by assessee that
there is no fresh material available before the authorities.
He would also contend that it is not change of opinion by
the Assessing Officer which has necessitated reopening of
assessment but Assessing Officer having unearthed
information through insight portal, it had resulted in
escapement of income to tax which has perforced the
Assessing Officer to issue the impugned notices which
cannot be tested in the proceedings under Article 227 of the
Constitution of India, inasmuch as correctness or otherwise
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C/SCA/15739/2021 ORDER DATED: 17/08/2022
of the said material cannot be gone into by this Court and
he has prayed for dismissal of the petitions. He has relied
upon the decision in the case of Aaspas Multimedia Ltd
Vs Deputy Commissioner of Income Tax, reported in
(2018) 405 ITR 512 (Guj) in support of his submissions.