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TMI Blog2022 (9) TMI 1253X X X X Extracts X X X X X X X X Extracts X X X X ..... o the reopening proceedings in respect of the year under consideration - HELD THAT:- This petition is disposed of by directing the competent authority of the respondent Income Tax authority to consider the objections filed by the petitioner to the re-opening notice under section 148 of the Act within a period of eight weeks from the date of receipt of the order on its own merits and in accordance ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aives service of Rule on behalf of the respondents. 1.2 Heard learned senior advocate Mr. Tushar Hemani assisted by learned advocate Ms. Vaibhavi Parikh for the petitioner and learned senior advocate Mr. M. R. Bhatt with learned advocate Mr. Karan Sanghani for M. R. Bhatt Co. for the respondent revenue. 2. By filling this petition under Article 226 of the Constitution, the challenge is dir ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and summary of corpus fund donation received within the year etc. Whatever details were further required, were also submitted to the department. Finally the assessment was framed under section 143(3) of the Act as per order dated 1.12.2017 without disturbing the return of income. 3.2 It is stated that thereafter all of a sudden on 31.3.2021, the respondents issued impugned notice under section ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the respondent on 5.1.2022 and 25.1.2022 under section 142(1) of the Act in relation to the reopening proceedings in respect of the year under consideration. It is the submission that the impugned notice could not have been issued without applying mind to the various facts and aspects submitted by way of objections. 5.1 Learned senior advocate submitted that grievance of the petitioner woul ..... X X X X Extracts X X X X X X X X Extracts X X X X
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