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TMI Blog2015 (7) TMI 718X X X X Extracts X X X X X X X X Extracts X X X X ..... essing Officer by passing a speaking order thereon and allowing reasonable time to the assessee after communicating the fate of the objections before proceeding with the re-assessment. Respectfully following the decision of General Motors India P. Ltd. vs. DCIT [2012 (8) TMI 714 - GUJARAT HIGH COURT] we are of the considered view that the impugned order of re-assessment passed by the Assessing Officer without disposing off the objections raised by the assessee against the issuance of notice u/s 148 by a separate order is liable to be quashed. - Decided in favour of assessee. - ITA No.1538/Ahd/2011 - - - Dated:- 10-4-2015 - SHRI N.S. SAINI AND SHRI KUL BHARAT, JJ. For the Appellant : Shri Nimesh Yadav, Sr. DR. For the Respon ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the I.T. Act. (b) The reassessment proceedings initiated u/s. 147 of the I.T. Act are also illegal being time barred on account of the fact that such proceedings are bad in law in terms of the provisions of section 149(1)(b). 4. He pointed out from the order of CIT(A) dated 08.03.2011 that this ground was decided by the CIT(A) against the assessee by observing as under:- 2.12 Considering the facts of the case and following the aforesaid decisions of the Hon ble Supreme Court and different Hon ble High Courts including that of the Hon ble Gujrat High Court as referred to above, I am of the considered opinion that the Assessing Officer was having definite information of escapement of income. Whether finally it was determined as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not disposed off by the Assessing Officer by passing a separate order, but was disposed off in the assessment order dated 20.11.2009 itself, passed u/s 143(3) r.w.s. 147 of the Act. 6. On the other hand, the Departmental Representative supported the orders of the lower authorities. 7. We have heard the rival submissions and perused the orders of the lower authorities and material available on record. In the instant case, the respondent assessee in terms of Rule 27 of the Income Tax Appellate Tribunal Rules, 1963 supported the order of CIT(A) on the ground that the impugned assessment order was bad in law as the reassessment was made without disposing off the objections raised by the assessee against the initiation of reassessment pro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s been rejected without there being any tangible material available with the Assessing Officer to form an opinion that there is escapement of income from assessment and in the absence of reasons having direct link with the formation of the belief, the writ court under article 226 can quash the notice issued under section 148 of the Act. The writ petition filed by the petitioner is maintainable. The Assessing Officer is mandated to decide the objection to the notice under section 148 and supply or communicate it to the assessee. The assessee gets an opportunity to challenge the order in a writ petition. Thereafter, the Assessing Officer may pass the reassessment order. We hold that it was not open to the Assessing Officer to decide the objec ..... X X X X Extracts X X X X X X X X Extracts X X X X
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