9911796707
TMI Blog2018 (2) TMI 438X X X X Extracts X X X X X X X X Extracts X X X X ..... r reopening of the assessment. Thus, for the above reasons, this Court is inclined to dispose of the writ petitions with the following direction:- The petitioner/University through the competent authority in terms of Tamil Nadu Act 20 of 2013 is directed to address the respondent requesting for reasons for reopening and the respondent is directed to furnish the reasons for reopening giving sufficient time to the petitioner/University to submit their objections to the reopening proceedings. On receipt of the objections, the respondent shall consider the same and pass a speaking order on merits and in accordance with law and communicate the same to the petitioner. - W.P.Nos.11735 to 11740 of 2006 and WPMP Nos.13352 to 13357 of 2006 - - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... urther. 3.Admittedly, the petitioner has approached this Court at the stage of issuance of notice under Section 148 of the Income Tax Act, 1961, (hereinafter referred to as the Act ). In response to the impugned notice, the petitioner sent a reply dated 09.03.2006, stating that they had the benefit of exemption under the Indian Income-tax Act, 1922, by notification dated 23.11.1946. However, the copy of such exemption has not been placed in the typed set of papers filed along with the writ petitions. Therefore, this Court is unable to appreciate as to what is the effect of such exemption and whether it will enure in favour of the petitioner eternally. Prima facie it appears that even if such exemption was available, it may not have been ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ave to be dealt with by the assessing officer and an order has to be passed thereof. It is thereafter open to the assessee to question the order, if they are so advised. Therefore, the present writ petitions are premature in the sense that the petitioner has not sought for the reasons for reopening of the assessment. 7.Thus, for the above reasons, this Court is inclined to dispose of the writ petitions with the following direction:- The petitioner/University through the competent authority in terms of Tamil Nadu Act 20 of 2013 is directed to address the respondent requesting for reasons for reopening and the respondent is directed to furnish the reasons for reopening giving sufficient time to the petitioner/University to submit their ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
