9911796707
TMI Blog2017 (10) TMI 542X X X X Extracts X X X X X X X X Extracts X X X X ..... incumbent upon the authorities to consider and decide the objections raised by the petitioners before proceeding to assess the reopened assessment years. In the present case, the Assessing Officer did not dispose of the objections raised, but proceeded to pass an order of assessment after reopening the assessment under Section 148. Such a procedure, in my view, is not available to the Assessing O ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tax Act, 1961 is under challenge in the present writ petition. The petitioners also challenge a notice under Section 271 of the Act of 1971. Learned Advocate for the petitioners submits that, the Department sought to reopen the assessment for three assessment years through notices purported to be under Section 148 of the Act of 1961. He draws the attention of the Court to the fact that, the Depart ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sed by the Court in the present writ petition. Such appeal is pending. I have considered the rival contentions of the parties and the materials made available on record. It appears that, the Department had invoked Section 148 of the Act of 1961 in respect of three assessment years as against the petitioners. The Department has also supplied the reasons for such invocation. The petitioners ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... taken pursuant to in terms of impugned order of assessment including notice under Section 271 of the Act of 1971 are also set aside. This order will, however, not prevent the Assessing Officer from evaluating the objections raised by the petitioners in accordance with law. He will do so within a period of four weeks from the date of communication of this order to him. It is open to the Assessin ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
