9911796707
TMI Blog2023 (8) TMI 674X X X X Extracts X X X X X X X X Extracts X X X X ..... der it is noticed that the reasons said to have been recorded for re-opening of assessment were neither legible nor readable. It is also noticed that in spite of several requests the Revenue did not provide legible and reasonable reasons to the assessee to file rebuttal. The procedure laid down in the case of GKN Driveshafts (India) Ltd [ 2002 (11) TMI 7 - SUPREME COURT] have not been followed strictly making the reassessment bad in law. The reasons said to have been supplied to the assessee if it is neither legible nor readable it is as good as non-supply of the reasons to the assessee. The assessee filed return on 26.02.2021 and requested for reasons on 28.02.2021. Reminder was sent on 2.07.2021. The reasons said to have been furnishe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of GKN Driveshafts (India) Ltd. Vs. ITO [(2003) 259 ITR 19 (SC)] as the Assessing Officer failed to supply the proper reasons and the reasons supplied by the Assessing Officer are totally illegible and it is as good as non-supply of reasons. The Ld. Counsel for the assessee referring to Page Nos. 42 to 49 of the paper book submits that the un-readable reasons were furnished after five months i.e. on 28.07.2021 on the request of the assessee made on 27.02.2021 and a reminder on 02nd July, 2021. The Ld. Counsel for the assessee further submits that the assessee filed the objection to issue of notice under section 148 of the Act on 28.09.2021 and this objection was not disposed of by speaking order before the completion of assessment before p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fficer stating that the attached documents are not at all readable the attached documents defeat the purpose of opportunity of being heard and, therefore, requested either resend the readable documents on the basis of which case was reopened or provide an opportunity to the authorized representative of the assessee to collect the documents in person so that proper objections could be filed for the reason to believe that the income escaped assessment. The assessee filed its objection for re-opening of assessment under section 148 of the Act on 28.09.2021 stating that the document supplied purportedly to be the reasons for re-opening of assessment were not legible at all. Therefore, the assessee could not exercise the right to file objection ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ible and reasonable reasons to the assessee to file rebuttal. The procedure laid down by the Hon ble Supreme Court in the case of GKN Driveshafts (India) Ltd. Vs. ITO (supra) have not been followed strictly making the reassessment bad in law. The reasons said to have been supplied to the assessee if it is neither legible nor readable it is as good as non-supply of the reasons to the assessee. The assessee filed return on 26.02.2021 and requested for reasons on 28.02.2021. Reminder was sent on 2.07.2021. The reasons said to have been furnished on 28.07.2021 and again on 20.08.2021. The assessee filed objections on 28.09.2021 making it clear that in the absence of legible and readable reasons for reopening the assessment the assessee is not i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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