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TMI Blog2019 (5) TMI 556X X X X Extracts X X X X X X X X Extracts X X X X ..... conclude the re-assessment. On the day of furnishing the reasons recorded, the re-assessment order is said to have been passed. The copy of the re-assessment order made available before the court at Annexure-F to the writ petition does not bear the date of order. This court is of the considered view that the respondent AO has proceeded to conclude the re-assessment in a hasty manner. The prelim ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... R (BY SRI HARISH V.S., ADV.) RESPONDENT (BY SRI E.I. SANMATHI, ADV.) O R D E R The petitioner has challenged the re-assessment order passed by the respondent under Section 143(3) read with Section 147 of the Income Tax Act, 1961 (for short the Act ) relating to the Assessment Year 2013-14 and consequential demand notice issued by the respondent. 2. The p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... file the objections to the reasons recorded. The Assessing Officer proceeded to conclude the re-assessment proceedings without considering the preliminary objections filed on 27.12.2018. It is submitted that the re-assessment order impugned is not valid in the eye of law for passing the same sans disposing of the preliminary objections. 3. Learned counsel for the revenue justifying the i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o furnish the reasons recorded for reopening the assessment related to the Assessment Year in question on 20.12.2018. The same has been furnished on 24.12.2018 and the preliminary objections were filed on 27.12.2018. If that being the position, the Assessing Officer ought to have provided some breathing time to the petitioner to furnish the objections and then to have proceeded to conclude the re- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sment considering the preliminary objections filed by the petitioner to the reasons recorded by the respondent as per Annexure-E to the writ petition dated 27.12.2018 and conclude the assessment thereafter in accordance with law in an expedite manner preferably within a period of eight weeks from the date of receipt of the certified copy of the order. With the aforesaid observations and d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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