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2017 (9) TMI 582 - CALCUTTA HIGH COURTReopening of assessment - reasons supplied by IT department for invocation of Sec.147 r.w.s. 148 by IT Department - Held That:- Written objection has not decided by the Department till date. However, the Department has issued the impugned notice dated July 27, 2017. The Income Tax Authorities will afford a reasonable opportunity of hearing to the petitioners prior to disposal of the written objection of the petitioners. Accordingly it would be appropriate to set aside the impugned writing dated July 27, 2017 Authorities will pass a reasoned order, which will be communicated to the petitioners forthwith thereafter-Writ Petition is disposed off.
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