2021 (4) TMI 1391 - HC - Income Tax

Reopening of assessment u/s 147 - objections filed by the petitioner are not addressed - HELD THAT - This petition u/Article 226 of the Constitution of India, the petitioner has challenged the notice issued by the respondent u/s 148 of the Income Tax Act, 1961. Petitioner further asserted that even though the objections have been filed, without dealing with the same, assessment proceedings has been initiated. Hence, notice returnable on 28.04.2021. Meanwhile, by way of ad-interim relief, respondent shall not proceed further with the assessment proceedings without dealing with the objections filed by the petitioner. Direct service is permitted.

Summary

The petitioner challenged a notice issued by the respondent under Section 148 of the Income Tax Act, 1961. The High Court directed that assessment proceedings should not proceed until the objections filed by the petitioner are addressed. The next hearing is scheduled for 28.04.2021.