2021 (6) TMI 1177 - HC - Income Tax

Reopening of assessment - whether the objections filed by the petitioner against the impugned notice have been dealt with by the concerned respondents or not? - HELD THAT - All the proceedings are being conducted through the National Faceless Assessment Centre, petitioner seeks permission to join the National Faceless Assessment Centre as party respondent No.2 in the petition. Permission as sought for is granted. Learned Senior Advocate Mr. Tushar Hemani is directed to furnish the amended copy of the cause title by tomorrow. Let the learned Senior Standing Counsel Mrs. Bhatt appear for the respondent No.2. Put up on JULY 13, 2021. Interim relief to continue till then. Respondent shall take specific instructions as to whether the objections filed by the petitioner against the impugned notice have been dealt with by the concerned respondents or not? It is also clarified that since the Court 2021 (4) TMI 1391 - GUJARAT HIGH COURT had directed that the respondent shall not proceed further with the assessment proceedings without dealing with the objections filed by the petitioner, the concerned respondent shall be at liberty to deal with the objections filed by the petitioner in accordance with law, pending this petition.

Summary

The High Court of Gujarat granted permission for the petitioner's advocate to join the National Faceless Assessment Centre as respondent No.2 in the petition. The advocate was directed to furnish an amended copy of the cause title. The case was scheduled to be heard on July 13, 2021, with interim relief continuing until then. The respondent's counsel was instructed to confirm whether the objections filed by the petitioner had been addressed by the concerned respondents.