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TMI Blog2022 (7) TMI 1451X X X X Extracts X X X X X X X X Extracts X X X X ..... peal that the legal effect of the setting aside the reassessment order was to restore the status quo ante, thereby wiping the slate clean for consideration of the challenge to the section 147/148 notice on de novo basis and therefore, the learned Judge, while rightly permitted the appellant to submit objections to the reasons that were provided ought to have disposed the said writ petition, instead of dismissing, so as to enable the assess to submit their objections to the real reasons for reopening as provided in the order dated 06.01.2022, in the reassessment proceedings. Order:- The appellant / assessee shall raise all the contentions including limitation aspect as well as the objections for reopening the assessment with regard to the reasons furnished along with the order dated 06.01.2022, in the reassessment proceedings to be carried on by the assessing officer, as per the order of the learned Judge [ 2022 (6) TMI 29 - MADRAS HIGH COURT] - The assessing officer shall consider the same during the reassessment proceedings and pass orders afresh, on merits and as per law, after providing due opportunity of hearing to the appellant / assessee. - Honourable Mr. Justice R. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , requested the first respondent to dispose of the objections raised by them for reopening the assessment by way of a speaking order. 2.6. While so, the first respondent issued a show cause notice dated 27.03.2022 proposing variation as per the draft assessment order and directed the appellant to submit their response by 23.59 hours of 28.03.2022. According to the appellant, they neither received a copy of the draft assessment order nor the computation sheet, but they attempted to file their response in the income tax portal of the first respondent on 28.03.2022 well before the time line mentioned in the show cause notice dated 27.03.2022. However, the option to file the submission in the online portal was disabled on 28.03.2022 at 17.30 hours itself, thereby denying their right to submit response. 2.7. In those circumstances, the appellant invoked the jurisdiction under Article 226 of the Constitution of India by filing WP.No.7907 of 2022 to quash the notice dated 31.03.2021 issued by the second respondent and the consequential order dated 06.01.2022 passed by the first respondent rejecting the objections filed by the appellant. 2.8. By order dated 31.03.2022, the learned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e first respondent rejected the same. The learned Judge also failed to consider the grounds made by the assessee against the reassessment proceedings and the legal effect of setting aside the assessment order to restore the status quo ante, and simply dismissed the writ petition by observing that the other writ petition filed by the appellant challenging the reassessment order was allowed. Therefore, the learned counsel sought to allow this appeal by quashing the order of the learned judge as well as the orders impugned in the writ petition. 4.Per contra, the learned counsel for the respondents would submit that after taking note of the fact that once the reassessment order came to be set aside, the notice issued for reopening the assessment, does not survive and the reasons for reopening the proceedings have no relevance, the learned Judge has rightly dismissed the writ petition challenging the reassessment notice as well as the order rejecting the objections raised by the assessee. It is also submitted by the learned counsel that while setting aside the reassessment order, the learned Judge directed the respondent authorities to pass fresh orders, after issuing due show cause ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t aside these orders and remit the matter back to the respondents for reconsideration. 7. Accordingly, the following orders are passed in these writ petitions: (i) That the respective impugned orders of assessment are set aside and the matters are remitted back to the respondents for reconsideration. While reconsidering the same, a fresh show cause notice may be issued by the Revenue to the petitioner / assessee, giving a clear cut time limit, not less than atleast one week to the petitioner to reply and after completing the time, based on the reply if any to be supplied or filed by the petitioner, thereafter, considering the same, orders of assessment may be passed by the respondents. 8. With these observations and directions, both the writ petitions are ordered accordingly. However, there shall be no order as to costs. Consequently, connected miscellaneous petitions are closed. Referring to the aforesaid order passed in WP.No.7929 of 2022, the learned Judge dismissed the writ petition challenging the reassessment notice and the order rejecting the objections filed by the appellant (WP.No.7907 of 2022) in the following terms: 10. As has been rightly pointe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is no requirement to interfere with the order of the learned Judge passed in WP.No.7907 of 2022, which was filed challenging the notice and the order rejecting the objections raised by the appellant. 9.However, this court cannot lose sight of the contentions raised by the learned counsel for the appellant / assessee in this appeal that the legal effect of the setting aside the reassessment order was to restore the status quo ante, thereby wiping the slate clean for consideration of the challenge to the section 147/148 notice on de novo basis and therefore, the learned Judge, while rightly permitted the appellant to submit objections to the reasons that were provided on 06.01.2022, ought to have disposed the said writ petition, instead of dismissing, so as to enable the assess to submit their objections to the real reasons for reopening as provided in the order dated 06.01.2022, in the reassessment proceedings. 10.Therefore, this court, without setting aside the order of the learned Judge, which is impugned herein, modifies the same to the following limited extent: The appellant / assessee shall raise all the contentions including limitation aspect as well as the objecti ..... 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