TMI Blog2019 (9) TMI 389X X X X Extracts X X X X X X X X Extracts X X X X ..... nt order without furnishing of reasons in support of the reopening notice would be set aside following the decision of this Court in CIT v/s. VSNL [ 2011 (7) TMI 715 - BOMBAY HIGH COURT] . Revenue s stand before us is that in the present facts where the reopening notice is issued as per the specific directions of the Appellate Authority, the requirement of giving the recorded reasons and considering the objections to it may not arise as the reasons for reopening in the present facts are known to the parties by virtue of the Appellate order. Further the Assessing Officer is only carrying out the directions of the Appellate Authority and the contentions of the Revenue would be considered during the course of reassessment proceedings. Ther ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... me Court in GKN Driveshaft India Ltd. v/s. ITO 259 ITR 19. 4. On the other hand, it is contended by the Revenue that the re-opening notices dated 11 March 2019 were issued consequent to a direction in the Appellate order dated 27 March 2018. The Appellate order in terms directed the Petitioner to reopen the assessment of the Petitioner for Assessment Years 2007-08 and 2008-09 for the reason stated therein. The reassessment in such cases has to be completed within a period of 12 months from the end of the month in which the Appellate order is passed in terms of Section 153(6) of the Act. Therefore, in the above facts, the reopening notices dated 11 March 2019 had requested the Petitioner to file its return of income within 5 d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ement of giving the recorded reasons and considering the objections to it may not arise as the reasons for reopening in the present facts are known to the parties by virtue of the Appellate order. Further the Assessing Officer is only carrying out the directions of the Appellate Authority and the contentions of the Revenue would be considered during the course of reassessment proceedings. Therefore, the contention of the Revenue that the decision of the Apex Court in GKN Driveshaft (supra) will not apply in the present facts as also the alleged conduct of the Petitioner would merit dismissal of the Petition. These issues raised by the Revenue would require detailed consideration at the final hearing of this Petition, in the peculiar facts o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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