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2022 (3) TMI 727 - MADRAS HIGH COURTReopening of assessment u/s 147 - Whether AO has taken a prima facie view while issuing notice under Section 148 of the Act on the ground that the assessee ought to have deducted tax at source on payments made to the non-residents under Section 195? - HELD THAT:- After examining the objections so raised by the appellant, the respondent has concluded that there are tangible material evidence made available to resort to re-assessment proceedings and rejected the same. Respondent has only rejected the objections raised by the appellant and re-assessment proceedings are yet to be initiated. It is to be mentioned that earlier, a final order dated 28.12.2011 was passed by the respondent under Section 143 (3) read with Section 147 of the Act raising an additional demand Towards tax - the said order was set aside by this Court in the order [2021 (8) TMI 513 - MADRAS HIGH COURT] filed by the appellant herein. Thus, a final order in the re-assessment proceedings initiated by the respondent is yet to be passed. While so, as rightly pointed out by the learned counsel for the respondent, the writ petition itself was premature and no relief could be granted thereof. The learned Judge has only directed the appellant to participate in the re-assessment proceedings and to place all the materials and legal issues before the Assessing Authority for consideration. Such a direction issued by the learned Judge, in the given facts and circumstance of the case, is proper and it does not call for any interference by this Court. Appellant prayed this Court to issue appropriate direction to the respondent to afford an opportunity of personal hearing before passing final order in the re-assessment proceedings for which the learned Standing counsel appearing for the respondent has no objection. Therefore, the respondent is hereby directed to afford an opportunity of hearing to the appellant and after considering all the objections raised, pass appropriate orders on merits and in accordance with law within a period of three months from the date of receipt of a copy of this order.
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