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2020 (12) TMI 1310 - MADRAS HIGH COURTReopening of assessment u/s 147 - Non disposing the objections raised by the Petitioner - HELD THAT:- Having regard to the fact that the reasons for re-opening had been furnished by Respondent on 10.05.2017 and the Petitioner had not promptly raised objections, the Respondent cannot be faulted for proceeding further to take final decision. When this view was expressed, Learned Counsel for the Petitioner has sought permissions of this Court to withdraw the Writ Petition with liberty to the Petitioner to apply for reviving the appeal against the impugned order before the Commissioner of Income Tax (Appeals)-4, Chennai, so as to raise all contentions including the factual aspects in the objections in the letter dated 22.11.2017 sent to the Respondent. He has also filed a memo dated 22.12.2020 through e-mail to that effect, which is placed on record.
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