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2015 (5) TMI 221 - GUJARAT HIGH COURTReopening of assessment - reassessment proceedings on the basis of the audit objections raised by the audit party - Held that:- The issue involved in the present petition is squarely covered by the decisions of Shilp Gravures Ltd. (2013 (11) TMI 581 - GUJARAT HIGH COURT), in the case of Vodafone West Ltd. (2015 (5) TMI 216 - GUJARAT HIGH COURT) and in the case of Mayur Wovens Pvt. Ltd. (2014 (7) TMI 722 - GUJARAT HIGH COURT) by which a view is taken that if the reassessment proceedings are initiated merely and solely at the instance of the audit party and when the Assessing Officer tried to justify the Assessment Orders and requested the audit party to drop the objections and there was no independent application of mind by the Assessing Officer with respect to subjective satisfaction for initiation of the reassessment proceedings, the impugned reassessment proceedings cannot be sustained and the same deserves to be quashed and set aside. Thus the impugned reassessment proceedings for A.Y. 2009-2010 are hereby quashed and set aside on the aforesaid ground alone. - Decided in favour of assessee.
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