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TMI Blog2017 (9) TMI 747X X X X Extracts X X X X X X X X Extracts X X X X ..... Officer shall dispose of the objections of the petitioner which are already on record and additional objections if so raised in terms of above para (i). (iii) For such purpose, impugned order dated 29.08.2016 is set aside. Till the Assessing Officer passes a fresh order disposing of the objections of the petitioner, interim relief granted pending the petition directing the Assessing Officer not to pass the final order on assessment shall continue. - Special Civil Application No. 17878 of 2016 - - - Dated:- 11-9-2017 - MR. AKIL KURESHI AND MR. BIREN VAISHNAV, JJ. For The Respondent : Mrs Mauna M Bhatt, Advocate ORAL JUDGMENT ( PER : HONOURABLE MR.JUSTICE AKIL KURESHI) 1. This petition is filed by one Sardar Val ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sessment year 2009-10, in which, this receipt was reflected. Along with the return, necessary accounts and other documents were produced. The return was accepted by the Assessing Officer without scrutiny. 3. The Assessing Officer noticed that N.G.Patel polytechnic had a separate PAN and in its savings bank account of Bank of Baroda, sizable cash amount of ₹ 2.37 crores was deposited, on which, it had also received interest of ₹ 2.40 lakhs. Despite this, N.G.Patel polytechnic had not filed return of income for the said assessment year 2009-10. On such basis, N.G.Patel polytechnic was served with an impugned notice dated 22.03.2016 for reopening of the assessment. The only ground recorded by the Assessing Officer in the reasons ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nk account. 6. Section 139A of the Act pertains to permanent account number. Subsection (1) of section 139A provides various categories of persons who are required to pay tax or for some other reason required to furnish return of income, would apply to the Assessing Officer for allotment of a PAN. Under subsection( 1B), the Central Government may for the purpose of collecting any information which may be useful for or relevant to the purposes of the Act, may by notification require any class or classes of persons who shall apply to the Assessing Officer for the allotment of the PAN. Under subsection (2), the Assessing Officer having regard to the nature of transactions as may be prescribed, may also allot a PAN to any other person follow ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Assessing Officer may have reopened the assessment which need to be dropped, such cases may be filtered out avoiding unnecessary hardships to the assessee as well as protracted tax litigation. The exception of the Court of course would be that when an assessee points out the correct facts and makes out a genuine case for dropping the notice for reopening of the assessment, the Assessing Officer would apply his open mind and consider the factual and legal aspects as may be presented by the assessee in such objections. The expectation of the Court certainly would not be that such objections are discarded routinely without proper consideration or appreciation of the points raised by the assessee. This is not to suggest that an improper order d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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