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TMI Blog2018 (5) TMI 160X X X X Extracts X X X X X X X X Extracts X X X X ..... made available (relied upon by the Revenue in its affidavit in reply). AO would pass a fresh order, disposing of the objections within a period of four weeks from the date of filing of the fresh objections. AO will not act upon the impugned notice for the period of four weeks from the date of the communication of the fresh order, disposing of the Petitioner's objections. - Writ Petition No. 176 of 2018, 93 of 2018 - - - Dated:- 26-4-2018 - M.S. SANKLECHA SANDEEP K. SHINDE, JJ. Mr. Rahul Sinha i/b. DSK Legal, for the Petitioner, in both the Petitions. Mr. N. C. Mohanty, for the Respondents in both the Petitions. P.C: On 12th April, 2018, in these two Petitions, we passed the following order: 1. These petitio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n view of above, the unsecured loans amount needs to be verified for its genuineness and the interest paid of ₹ 490267/need to be disallowed. I have reasons to believe that the above ₹ 85320000/has escaped assessment within the meaning of section 147 of the Income Tax Act, 1961 and its is fit case for issue of notice u/s 148 of the IT Act, 1961....... 3. In view of the above reasons, notice u/s 148 dated 30.03.2017 was issued. 3. The petitioners in its objections dated 21st September, 2017 to the above reasons sought a copy of the information received from the Office of the Additional Director of Income Tax (Investigation) which forms the basis of the impugned notice. The petitioners were not supplied with the copy o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e) or giving relevant portion of information received. This not having been done the Petitioner objected/sought for the same on the basis of the Delhi High Court in Sabh Infrastructure Ltd. v. Assistant Commissioner of Income Tax in Writ Petition (C) No.1357 of 2016 delivered on 25.9.2017 wherein the Court has set down guidelines to follow in the matter of reopening of assessments which inter alia provides as under: (iii) Where the reasons make a reference to another document whether as a letter or report, such document and/or relevant portions of such report should be enclosed along with the reasons. It is now in the affidavit-in-reply that the Revenue seeks to rely upon the report received from the Assistant Director of Inco ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... date it is likely that the petition itself would be finally disposed. 7. In the above view, at the request of Mr. Mohanty, both the petitions are posted for consideration on 26th April, 2018. In the meantime, the adinterim relief granted earlier to continue till then. 2. It is an agreed position between the parties that the reasons recorded, the dates of the impugned notices and the date and content of the orders disposing of the objections, are identical. Therefore, though the above order refers to the reasons recorded in the case of one of the Petitioner, it would equally apply to both the Petitions. Today, when the matter was called out, Mr. Mohanty, learned Counsel for the Respondent submits to the orders of the Court. 3. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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