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TMI Blog2017 (3) TMI 1257X X X X Extracts X X X X X X X X Extracts X X X X ..... umstances, it can be said that the mandatory procedure of disposal of the objection by Assessing Officer before proceeding with the assessment has not been followed and exercise of power can be said as not only vitiated, but the order of assessment cannot be sustained. If the decision of the Assessing Officer is illegal on the face of it, in our view, it would fall in the exceptional category of making departure from the normal principles of self-impose limitation of not to interfere in a matter where there is existence of alternative statutory remedy.In view of the aforesaid, the impugned order passed by the learned Single Judge is set aside. The impugned order of assessment is also set aside. - WRIT APPEAL NO.1725/2017 (T - IT) - - - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Act. On 11.6.2014, the appellant filed objections to the reasons interalia contending that the notice is bad in law. 5. Considering the facts and circumstances of the case the Income Tax Officer was supposed to dispose of the objections before proceeding with further assessment. However, on 31.3.2015 he passed the fin al assessment order under Section 147 read with Section 143(3) of the Act and also issued a Demand Notice f or recovery of the amount. 6. Being aggrieved by the aforesaid, the appellant approached to this Court by preferring writ petition. The learned Single Judge as observed earlier dismissed the petition on the ground of availability of alternative remedy. In the circumstances, the present appeal before this Court. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... passing a speaking order. It is only thereafter the assessment may proceed in accordance with law unless there is any prohibitory order of the competent forum. 10. A reference may also be made to the decision of this Court in case of M/S. Vardhman Metals Vs. Income Tax Officer in Writ Appeal No.219/2015 decided on 26.10.2016 , wherein the learned Single Judge had more or less taken a similar view of dismissal of the appeal on the ground of existence of the alternative remedy and the matter was carried in appeal before this Court in the writ appeals. This Court by relying upon its earlier decision in Writ Appeal No.218/2015 observed at par a-8 as under: This is an appeal filed by the assessee against the judgment and order dated 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t, principles of natural justice were also not complied in the present case in as much as the appellant was not even furnished the statement, which was required to be explained by the appellant before the Assessing Officer. 4. Sri K.V.Aravind, learned counsel appearing for the respondent has, however, submitted that since the re-assessment order has now been passed on 31.01.2014, the same can be challenged in appeal and, as such dismissal of the writ petition on the ground of availability of alternative remedy is perfectly justified. 5. We have heard learned counsel for the parties and perused the record. 6. The question of non-furnishing the reasons for re-opening an already concluded assessment goes to the very root of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... petition stand allowed. 9. However, it may be observed that the respondent shall be at liberty to proceed in the matter, in accordance with law, after furnishing reasons for issuance of notice under Section 148 of the Act, if law so permits. No order as to costs. All pending applications stand consigned to file. 11. If the facts of the present case are examined in the light of aforesaid legal position, it is an admitted position that the reasons for re-opening of the assessment by issuing of the notice under Section 148 of the Act were supplied to the appellant assessee. It is also admitted position that the appellant assessee after receipt of such reasons raised objections. It is al so undisputed position that the As ..... X X X X Extracts X X X X X X X X Extracts X X X X
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