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2017 (9) TMI 1466

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..... 05, i.e. much after the date on which, it is stated that the assessee received the letter, dated 14.11.2005. However, this Court does not propose to dwell further into such controversy, considering the fact that the Writ Petitions are of the year 2005, and the matters are remain pending for all these years, and order of interim stay has been operating. If the petitioner had been communicated with .....

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..... dent : Mr.A.P.Srinivas ORDER Heard Mr. R. Asokan, the learned counsel appearing for the petitioner and Mr. A.P. Srinivas, the learned Senior Panel Counsel for the respondent. 2. The petitioner has filed these Writ Petitions, challenging the notices issued by the respondent under Section 148 of the Income Tax Act, 1961 (hereinafter, referred to as the Act) stating that, he has reason to .....

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..... served on the assessee on 19.11.2005. 5. It is the consistent case of the petitioner that the reasons were not communicated to them, and such a specific stand has been taken in the Writ Petitions, which were filed on 23.11.2005, i.e. much after the date on which, it is stated that the assessee received the letter, dated 14.11.2005. However, this Court does not propose to dwell further into such .....

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..... for both the assessment years 2002-03 and 2003-04 within a period of 15 days from the date of receipt of a copy of this order. On receipt of the reason for re-opening, the petitioner is directed to submit their objections within a period of 30 days therefrom. On receipt of the objections, the respondent shall consider the same and pass a speaking order on merits and in accordance with law. 7. .....

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