2017 (12) TMI 1688

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..... Counsel ORDER Heard Mr. G K. Muthukumaar, learned counsel for the petitioner and M/s. Hema Muralikrishnan, learned Senior Standing Counsel for the respondent. With the consent on either side, the writ petition is taken up for disposal. 2. The petitioner is before this Court challenging the re-opening proceedings under Section 147 of the Income Tax Act, 1961 (hereinafter referred to as "the A .....

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..... f GKN Drive Shafts (India) Limited vs. Income Tax Officer reported in 2002 Supp (4) SCR 359. 4. Thus, considering the above mentioned facts, there will be a direction to the petitioner to file a representation along with a copy of this order to the respondent and submit the same to the respondent requesting for furnishing reasons for re-opening and on receiving the reasons for re-opening, the pe .....

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