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TMI Blog2021 (11) TMI 1115X X X X Extracts X X X X X X X X Extracts X X X X ..... .2019 for AY 2012-13 in pursuance to the notice u/s 148 dated 31.03.2019. 2. W.P.No.1606 of 2020 has been filed by the petitioner therein challenging the reassessment order u/s. 143(3) r/w Section 147 of I.T. Act, 1961 in NCC-9(1)/SCRUTINY-147/AAOPP8550C/2019-20, dated 30.12.2019 for AY 2012-13 in pursuance to the notice u/s 148 dated 31.03.2019. 3. The learned counsel for the petitioners submits that the respondent had issued notices to the respective Writ Petitioners under Section 148 of the Income Tax Act on 31.03.2019 being the last date of expiry of the limitation for reopening of the assessment under Section 143(3) r/w Section 147 of Income Tax Act, 1961 and has thereafter, proceeded to pass the impugned order in violation of the de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n 24.12.2019, copy of which was not served on the petitioner. It is further submitted that the notice dated 27.12.2019 was issued in the forenoon asking the petitioners to appear before the respondent in the evening by 05.15 P.M on the same date. It is submitted that the respondent thereafter proceeded to pass the impugned orders wherein the objection of the petitioners against reopening the assessment was discussed for the first time. 7. The learned counsel for the petitioner further submits that the reasons for rejecting the objection vide communication dated 24.12.2019 was merely based on the decision of the Division Bench of this Court in the case of Dayanidhi Maran vs. Assistant Commissioner of Income Tax in W.P.Nos.3405 and 43944 of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... en the assessment orders came to be passed under Section 143(1) of the Income Tax Act, 1961 on 10.09.2013 and at the time when the subsequent assessment order came to be passed under Section 143(3) of the Income Tax Act, 1961 for the first time on 03.04.2014 for the petitioner in W.P.No.1604 of 2020. 10. It is further submitted that the petitioners failed to participate and for the first time when the show cause notices were issued on 19.12.2019 and wanted to reset the clock by asking the Department to furnish the reasons for reopening the assessment in terms of decision of the Hon'ble Supreme Court in the case of GKN Driveshafts (India) Ltd reported in 259 ITR 119 (SC). The learned Senior Standing Counsel appearing for the respondent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t aside and the matters are remitted back to the respondent to pass orders afresh on merits. The petitioners are directed to appear before the Competent Authority through Video Conferencing or any other modes either in person or through their authorized representative provided under the rules for completion of the assessment pursuant to the notices issued under Section 148 of the Income Tax Act, 1961 on 31.03.2019. On a date to be fixed the petitioner is at liberty to file additional representation/reply, if any within a period of 15 days from the date of receipt of a copy of this order. 14. The Competent Authority is directed to pass orders in respective cases, preferably within a period of 60 days from the date of receipt of a copy of th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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