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2016 (7) TMI 1480 - AT - Income TaxReopening of assessment - non disposal of objections - Held that:- In this case, it is not in dispute that the objections filed by the assessee were not disposed off by the Assessing Officer. Therefore, consequential assessment framed by the Assessing Officer cannot stand in the eye of law. Judgment of Gujarat High Court in General Motors India Pvt. Ltd. [2012 (8) TMI 714 - GUJARAT HIGH COURT] and the judgment of Apex Court in GKN Driveshafts (India) Ltd. [2002 (11) TMI 7 - SUPREME COURT] has found that the Assessing Officer was first required to dispose off the objection of the assessee. Since the objections were not disposed of, the impugned assessment dated 31.12.2010 was void ab initio. - Decided in favour of assessee.
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