TMI Blog2021 (8) TMI 1048X X X X Extracts X X X X X X X X Extracts X X X X ..... nity to the petitioner to place all these materials and informations to the Assessing Officer, by way of an additional objections and the said additional objections are to be considered by the Assessing Officer with reference to the documents and evidences and pass an additional order, disposing of the additional objections to be filed by the writ petitioner and thereafter, the Assessing Authority shall proceed further. The opportunity is granted in view of the fact that the materials produced by the petitioner seems to be impressive. This Court is further conscious about the fact that the opportunity, as contemplated pursuant to the directions of the Hon'ble Apex Court of India in GKN Drive shafts India Ltd. [ 2002 (11) TMI 7 - SUP ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... his being the factum, the learned counsel for the petitioner reiterated that the notices issued under Section 142 (1) of the Act, in connection with the Assessment Years 2009- 10 and 2010-11, were responded and the petitioner submitted all the informations and relevant records. However, the assessment orders were passed without reference to those materials furnished by the assessee in response to the notices issued under Section 142 (1) of the Act. It is further contended that with reference to the Assessment Year 2007-08 also, the very same reason has been relied upon for reopening of the assessment and the reopened assessment was proceeded with and the petitioner submitted their detailed objections and accepting the said objections, the A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... petitioner has now produced numerous materials to establish that the materials already considered and the proceedings dropped by the Assessing Authority were not taken into consideration while passing the impugned order. One cannot expect the Assessing Authority to dispose of the objections, wherein the assessee has not mentioned about these facts and therefore, this Court is of the considered opinion that the revenue required an opportunity to deal with these documents and take a decision with reference to the ground raised by the petitioner. 5.In view of the fact that the petitioner assessee could able to establish that the materials which all are now relied upon were the materials already adjudicated and proceedings were dropped, thi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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