9911796707
TMI Blog2016 (11) TMI 1027X X X X Extracts X X X X X X X X Extracts X X X X ..... of Certiorari to quash the notice dated 10.02.2015 issued by the first respondent under Section 148 of the Income Tax Act, 1961. By the said notice, the first respondent has stated that he has reasons to believe that the income chargeable to tax for the Assessment Year 2011-12 has escaped assessment within the meaning of Section 147 of the Income Tax Act, 1961 and proposed to reassess the income for the above said assessment year and the petitioner was called upon to file the Return of Income in the prescribed format. Pursuant to which, it appears that the petitioner has submitted the Return of Income and also made a request to the respondents to furnish the reasons for reopening the assessment. Pursuant to the said request made, the first ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s to record reasons in writing and furnish the same to the assessee, if an assessee makes a request and thereafter the assessee has to be given 15 days time to submit objections to the reasons furnished by the officer concerned and on such objections being filed, the officer concerned has to pass a speaking order and communicate the same to the petitioner. This procedure is to be followed by every Assessing Officer in cases relating to reopening as reiterated by several orders of this Court as well as the Division Bench. However, in the instant case, the petitioner approached this Court, challenging the notice dated 10.02.2015 issued under Section 148 of the Income Tax Act that too after receipt of reasons for reopening and this Court canno ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... juncture cannot examine whether the decision of ITAT would be applicable to the petitioner case more so when the appeal pertains to regular assessment proceedings. 5. In view of the above reasons, this Court holds that the present writ petition is premature. Accordingly, this Court while rejecting the relief sought for by the petitioner, directs the petitioner to submit its objections to the reasons for reopening as furnished by the first respondent, vide proceedings dated 10.02.2015 within a period of 30 days from the receipt of a copy of this order, in which the petitioner shall raise all issues both factual as well as legal. On receipt of the reply by the petitioner, the first respondent shall consider the same without in any manner bei ..... X X X X Extracts X X X X X X X X Extracts X X X X
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