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TMI Blog2020 (12) TMI 571X X X X Extracts X X X X X X X X Extracts X X X X ..... ections have not been disposed till date. While keeping the impugned notices issued under Section 143(2) in abeyance, R1 is directed to dispose the objections filed by the petitioner to the assumption of jurisdiction within a period of two (2) weeks after hearing the petitioner either by way of physical hearing or virtually. For this purpose, the petitioner will appear before the Assessing Authority on Monday, the 7th of December, 2020 at 10.30 a.m. without awaiting any further notice in this regard. The mode of hearing alone shall be intimated to the petitioner in advance. - W.P.Nos.16853, 17207, 16877, 16609 & 16651 of 2020 and WMP.Nos.20649, 20601, 20648, 21260, 21257, 20939, 20941, 20603, 20903 & 20904 of 2020 - - - Dated:- 1-12-20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Driveshafts (India) Limited Vs. Income Tax Officer (259 ITR 19) in the following terms: We see no justifiable reason to interfere with the order under challenge. However, we clarify that when a notice under Section 148 of the Income tax Act is issued, the proper course of action for the noticee is to file return and if he so desires, to seek reasons for issuing notices. The assessing officer is bound to furnish reasons within a reasonable time. On receipt of reasons, the noticee is entitled to file objections to issuance of notice and the assessing officer is bound to dispose of the same by passing a speaking order. In the instant case, as the reasons have been disclosed in these proceedings, the assessing officer has to dispose o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... out awaiting any further notice in this regard. The mode of hearing alone shall be intimated to the petitioner in advance. 8. If the Assessing Authority decides the question of jurisdiction adverse to the petitioner, proceedings for re-assessment will continue in accordance with law. Mr.Srinivas defends the issuance of the impugned notices on the ground that such notices would have to be issued prior to completion of assessment on merits. However, the requirement of the notice is itself subject to the Officer determining the question of assumption of jurisdiction. 9. Thus, while there is no dispute that the Officer is entitled to issue notice under Section 143(2) to take forward the assessment on merits, the issuance of the notice at ..... X X X X Extracts X X X X X X X X Extracts X X X X
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