TMI Blog2021 (3) TMI 329X X X X Extracts X X X X X X X X Extracts X X X X ..... transpired till August, 2019. Under cover of email dated 11.08.2019, the Assessing Authority issues a communication dated 16.08.2019 calling for various particulars on merits. It is relevant to note that the reasons as sought for have not been furnished at that juncture and this is in contravention of the procedure set out. Notwithstanding the same, the petitioner responds under cover of email dated 16.08.2019 to which letter, there is silence till 29.12.2019 when, under cover of email of even date, the reasons are supplied. On 30th December, a notice under Section 143(2) is issued to which the assessee responds on 31.12.2019 and the impugned order has come to be passed on the same day. Reasons are to be furnished promptly extending ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the case of GKN Driveshafts (India) Ltd. V. Income Tax Officer (259 ITR 19). The procedure as set out in the last paragraph of the aforesaid judgment is extracted below: 'We see no justifiable reason to interfere with the order under challenge. However, we clarify that when a notice under Section 148 of the Income tax Act is issued, the proper course of action for the noticee is to file return and if he so desires, to seek reasons for issuing notices. The assessing officer is bound to furnish reasons within a reasonable time. On receipt of reasons, the noticee is entitled to file objections to issuance of notice and the assessing officer is bound to dispose of the same by passing a speaking order. In the instant case, as the reaso ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n 143(2) is issued to which the assessee responds on 31.12.2019 and the impugned order has come to be passed on the same day. 6.As per the procedure set out by the Supreme Court, the reasons are to be furnished promptly extending an opportunity to the petitioner to challenge the assumption of jurisdiction under Section 147. A speaking order is to be thereafter passed by the Authority on the aspect of assumption of jurisdiction and notice to proceed with the assessment on merits would become relevant only thereafter and subject to the decision taken by him on the question of assumption of jurisdiction. These stages are conspicuous by their absence in the present case and the Assessing Authority has passed the order on 31.12.2019 without a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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