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TMI Blog2016 (11) TMI 1027X X X X Extracts X X X X X X X X Extracts X X X X ..... by the petitioner, the first respondent shall consider the same without in any manner being influenced by the observations made in this order and pass a speaking order and communicate the same to the petitioner so as to enable them to workout their remedy available under the Income Tax Act. - W. P. No. 18870 of 2015 and M. P. No. 1 of 2015 - - - Dated:- 17-11-2016 - T. S. Sivagnanam, J. For the Petitioner : Mrs. TCA Sangeetha For the Respondents : Mr. T. Ravikumar, M/s. Hema Muralikrishnan ORDER Heard Mrs. TCA Sangeetha, learned counsel appearing for the petitioner and Mr.T.Ravikumar assisted by Mrs.Hema Muralikrishnan, learned counsel appearing for the respondents. 2. The petitioner has filed this writ petition pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sessment. At that stage, the petitioner has approached this Court by filing this writ petition challenging the notice dated 10.02.2015. 3. I have elaborately heard the learned counsel appearing for the petitioner as well as the learned Standing Counsel appearing for the Revenue and perused the materials available on record including the counter affidavit, reply to the counter affidavit, rejoinder to the counter affidavit as well as typed set of papers. 4. However, it may not be necessary for this Court to go into the factual issues since the writ petition is premature. The Hon'ble Supreme Court in G.K.N. Drive Shafts India Ltd., v. Income Tax Officer and Others [259 ITR 19], held that the Assessing Officer when intending to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nts in the counter affidavit and since the petitioner has not filed objections for reopening and if done so, the Assessing Officer shall pass orders whether he is agreeable to the objections of the petitioner or not. The learned counsel appearing for the petitioner relied upon the order passed by the Income Tax Appellate Tribunal, Chennai in ITA No.2316/Mds/2015 dated 18.08.2016 in the case of Smt.Deviyani Dilip Patel v. The Income Tax Officer pertaining to the Assessment Year 2011-12 and submitted that the facts of the said case are identical to that of the present case, wherein the ITAT allowed the appeal and remanded the matter to the Assessing Officer for reconsideration. This Court while examining the correctness of the notice issued u ..... X X X X Extracts X X X X X X X X Extracts X X X X
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