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TMI Blog2021 (12) TMI 604X X X X Extracts X X X X X X X X Extracts X X X X ..... e now imperative that the GKN Driveshafts principle is complied with. On this short point, the matter is now sent back to the assessing officer viz., the first respondent to make a speaking order qua the writ petitioner's objections to the reasons for reopening. This shall be done by the first respondent assessing officer within three [3] weeks from today ie., on or before 30.12.2021. - W.P.(MD)No.21791 of 2021 And W.M.P.(MD)No.18405 of 2021 - - - Dated:- 9-12-2021 - Honourable Mr.Justice M.Sundar For the Petitioner : Mr.A.S.Sriraman For the Respondents : Mr.N.Dilip Kumar Senior Standing Counsel Assisted by Ms.P.Ajitha ORDER In the captioned main writ petition a notice dated 19.01.2021 bearing Reference No.ITBA/AS ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... facts imperative for appreciating this order ie., factual matrix in a nutshell will suffice and such facts shorn of unnecessary particulars are that the writ petitioner filed original return of income qua said AY on 26.10.2015; that 18.06.2019 intimation under Section 143(1) of 'the Income Tax Act, 1961' ['IT Act' for the sake of brevity] accepting the return of income filed by the assessee / writ petitioner was sent to the writ petitioner; that thereafter on 12.09.2019 there was a survey in the place of business of the writ petitioner and to be noted, this survey is under Section 133A of IT Act; that thereafter the writ petitioner retracted the statement given in the survey and this is on 29.01.2020; that post retraction, o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he final stage of making a speaking order has not been made. In my considered view this is what calls for minimum interference / intervention qua impugned notice, the details of which will be alluded to set out infra. 7.GKN Driveshafts is a case where the assessee assailed notices under Section 143(2) and 148 unsuccessfully before the High Court, carried the matter to Hon'ble Supreme Court and Hon'ble Supreme Court while refusing to interfere with the order of High Court put in place a mechanism in cases where 148 notice is issued. This is neatly captured in paragraph No.5 of GKN Driveshafts case law as reported in Manupatra and paragraph No. 5 reads as follows: ' 5. We see no justifiable reason to interfere with the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o the assessing officer viz., the first respondent to make a speaking order qua the writ petitioner's objections to the reasons for reopening. This shall be done by the first respondent assessing officer within three [3] weeks from today ie., on or before 30.12.2021. In the captioned W.M.P. the limited order will be to the effect that the first respondent assessing officer will keep the assessment proceedings in abeyance for a period of three [3] weeks from today ie., till 30.12.2021 and thereafter carry the matter (subject of course to the speaking order) to its logical end ie., after 30.12.2021. 9. Captioned Writ Petition and captioned Writ Miscellaneous Petition is disposed of in the aforesaid manner with the aforementioned d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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