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TMI Blog2019 (1) TMI 1954X X X X Extracts X X X X X X X X Extracts X X X X ..... reasons through their communication. Even though such communication intimating the reasons for re-opening was received by the assessee, admittedly, they have not chosen to file any objections before the Assessing Officer. Needless to say that when no objection is received from the assessee, on the reasons set out for re-opening the assessment, the Assessing Officer cannot be found fault with in passing the consequential assessment order dated 07.12.2018 under Section 143(3) r/w 147 of the IT Act,1961. This is what happened in the present case. Therefore, the petitioner having not filed the objections before the Assessing Officer against the reasons stated for re-opening, is not entitled to question about the re-opening before this Court by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l for the petitioner submitted that the reasons for re-opening the assessment cannot be sustained, since the materials relied on by the Assessing Officer for re-opening the assessment are the materials already available on record during the original assessment proceedings and therefore, based on such materials and by changing his opinion, the Assessing Officer is not entitled to re-open the assessment. Therefore, the learned counsel contended that the re-opening proceedings as well as the consequential assessment order are liable to be set aside. 5. On the other hand, the learned standing counsel for the respondents submitted that when the reasons for re-opening the assessment were furnished to the petitioner, they have not chosen to file ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... led to question about the re-opening before this Court by way of filing the present writ petition. On the other hand, it is for the assessee/petitioner to file a regular statutory appeal before the First Appellate Authority, as this Court is not inclined to entertain this writ petition only on the above stated reasons. The other contentions raised on merits of the assessment are not considered by this Court by expressing any view. 8. Accordingly, both these writ petitions are disposed of, by granting liberty to the petitioner to file a statutory appeal before the Appellate Authority by raising all the contentions within a period of four weeks from the date of receipt of a copy of this order. If any such appeal is filed, by complying with a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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