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TMI Blog2015 (4) TMI 1302X X X X Extracts X X X X X X X X Extracts X X X X ..... 148 of the Act were not disposed off by the AO by passing a speaking order thereon and allowing reasonable time to the assessee after communicating the fate of the objections before proceeding with the re-assessment. As relying on General Motors India P. Ltd. [ 2012 (8) TMI 714 - GUJARAT HIGH COURT] we are of the considered view that the impugned order of re-assessment passed by the Assessing Officer without disposing off the objections raised by the assessee against the issuance of notice u/s 148 by a separate order is liable to be quashed. We order accordingly. Thus, this ground of appeal of the Revenue is dismissed. - ITA No.1537/Ahd/2011 - - - Dated:- 10-4-2015 - SHRI N.S. SAINI, ACCOUNTANT MEMBER AND SHRI KUL BHARAT, JUDICIAL ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tances of the case, the learned Assessing Officer had no jurisdiction to initiate reassessment proceedings and to frame reassessment order under section 147 of the I.T. Act. (b) The reassessment proceedings initiated u/s. 147 of the I.T. Act are also illegal being time barred on account of the fact that such proceedings are bad in law in terms of the provisions of section 149(1)(b). 4. He pointed out from the order of CIT(A) dated 08.03.2011 that this ground was decided by the CIT(A) against the assessee by observing as under:- 2.12 Considering the facts of the case and following the aforesaid decisions of the Hon ble Supreme Court and different Hon ble High Courts including that of the Hon ble Gujrat High Court as referred to ab ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of General Motors India P. Ltd. (supra), quashed the re-assessment order on the ground that the assessee s objections to the re-assessment proceedings were not disposed off by the Assessing Officer by passing a separate order, but was disposed off in the assessment order dated 20.11.2009 itself, passed u/s 143(3) r.w.s. 147 of the Act. 6. On the other hand, the Departmental Representative supported the orders of the lower authorities. 7. We have heard the rival submissions and perused the orders of the lower authorities and material available on record. In the instant case, the respondent assessee in terms of Rule 27 of the Income Tax Appellate Tribunal Rules, 1963 supported the order of CIT(A) on the ground that the impugned assessm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sment order has been passed or the objection filed under section 148 has been decided along with the assessment order. If the objection under section 148 has been rejected without there being any tangible material available with the Assessing Officer to form an opinion that there is escapement of income from assessment and in the absence of reasons having direct link with the formation of the belief, the writ court under article 226 can quash the notice issued under section 148 of the Act. The writ petition filed by the petitioner is maintainable. The Assessing Officer is mandated to decide the objection to the notice under section 148 and supply or communicate it to the assessee. The assessee gets an opportunity to challenge the order in a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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