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TMI Blog2019 (11) TMI 761X X X X Extracts X X X X X X X X Extracts X X X X ..... With the above observation, this Writ Petition is disposed of, accordingly. Since this Court has directed the Assessing Officer to dispose of the representation dated 27.08.2019 within a period of three weeks from the date of receipt of a copy of this order, the Assessing Officer is directed not to precipitate the matter further by passing an order of assessment, since the outcome of the order to be passed on the request made by the petitioner dated 27.08.2019 will have a bearing on the Assessee, for filing their objections on the second reason. - W.P.No.31801 of 2019 And W.M.P.Nos.32038, 32039 & 32061 of 2019 - - - Dated:- 12-11-2019 - Mr. Justice K.Ravichandrabaabu For the Petitioner : Mr.Percy J.Pardivala Se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dated 01.04.2019 followed by another communication dated 30.04.2019 requested the Assessing Officer to furnish the reasons for reopening. Accordingly, by communication dated 23.05.2019, the Assessing Officer furnished the reasons recorded for reopening the assessment. It is stated therein that the Assessee had claimed additional depreciation on P M aggregating to ₹ 46,14,46,271/- and that the said additional depreciation on the additions made on the P M acquired through slump sale from CLSIPL needs to be disallowed. The petitioner, through communication dated 19.06.2019, received at the office of the Assessing Officer on 20.06.2019, made their objections against the above said reasons for reopening. However, the Assessing Officer thr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed challenging the very reopening of the assessment. 6. The learned Senior standing counsel appearing for the Revenue submitted that since the Assessing Officer has furnished two reasons for reopening, the petitioner can file their objections so as to enable the Assessing Officer to consider the same and pass orders on merits and in accordance with law on those objections. However, he is not disputing the fact that the communication sent by the petitioner on 27.08.2019 has not been disposed of by the Assessing Officer so far and therefore, the same will be considered and appropriate orders will be passed within a reasonable time. 7. Consideration of the above stated facts and circumstances, without going in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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