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TMI Blog2018 (9) TMI 292X X X X Extracts X X X X X X X X Extracts X X X X ..... ed to the petitioner on the very next day, the petitioner was not in a position to file their reply/objections on merits also within the time granted by this Court. It is not in dispute that the said interim order granted by this Court has not been put to challenge by the respondents by way of an appeal. On the other hand, the said order is still in force. Therefore, this Court is of the view that the impugned orders of assessment have to be set aside and the matter be remitted back to the Assessing Officer to pass fresh order of assessment. - W.P.Nos.30420, 30421 of 2011, 1528 and 1529 of 2012, MP Nos.1 and 1 of 2011 and 1 and 1 of 2012 - - - Dated:- 3-9-2018 - K. Ravichandrabaabu, J. For the Petitioner : Mr. Niranjan Rajagopalan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ped assessment. b) The above notices were put to challenge before this Court in W.P.Nos.30420 and 30421 of 2011, mainly by contending that the same cannot be issued under Section 148 and on the other hand, it could be only under Section 153C of the said Act. When the above writ petitions were heard by this Court on 28.12.2011, this Court admitted the said writ petitions and granted an exparte interim order on the same day as follows: Heard the learned counsel for the petitioner. Having regard to the objection raised herein with regard to the jurisdiction of the authority to issue the impugned notice under Section 148 of the Income Tax Act and also the short time limit given to the petitioner he submit his objection, this Court ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arte order and therefore, the Assessing Officer cannot be found fault with in passing the impugned orders of assessment on 28.12.2011 itself, by considering the objections already available on record. Therefore, he contended that the petitioner is not entitled to complaint as though the Assessing Officer violated the principles of natural justice. 8. Heard both sides. 9. The dispute is in respect of the Assessment Years 2007-08 and 2008-09. It is not in dispute that the petitioner has approached this Court and filed W.P.Nos.30420 and 30421 of 2011, questioning the very issuance of notices under Section 148. The objection raised by the petitioner is that the notices ought to have been issued under Section 153C and not under Section 148 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .2011. Since the assessment orders were passed on the very same day and communicated to the petitioner on the very next day, the petitioner was not in a position to file their reply/objections on merits also within the time granted by this Court. It is not in dispute that the said interim order granted by this Court has not been put to challenge by the respondents by way of an appeal. On the other hand, the said order is still in force. Therefore, this Court is of the view that the impugned orders of assessment have to be set aside and the matter be remitted back to the Assessing Officer to pass fresh order of assessment, after considering the objection of the petitioner including the issue with regard to the provision under which the notic ..... X X X X Extracts X X X X X X X X Extracts X X X X
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