TMI Blog2022 (8) TMI 748X X X X Extracts X X X X X X X X Extracts X X X X ..... impugned reassessment proceeding. In view of the discussion made above impugned assessment order is quashed and the matter is remanded back to the assessing officer concerned to first dispose of the aforesaid objection of the petitioner against impugned notice under Section 148 by passing a reasoned and speaking order and after giving an opportunity of hearing to the petitioner or its authorised representatives and any further proceeding with the impugned assessment proceeding will depend upon the final outcome of the aforesaid objection of the petitioner. - W.P.A. 15188 of 2022 - - - Dated:- 19-7-2022 - Md. Nizamuddin, J. For the Petitioner : Mr. Avra Mazumder, Mr. Binayak Gupta And Ms. Megha Agarwal. For the Respondent : ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... without disposing the objection of an assessee by passing a speaking order against notice under Section 148 of the Act is bad in law and is in clear violation of the law laid down by the Hon ble Supreme Court in the case of GKN Driveshafts (supra), has relied on the decision in the case of IOT Infrastructure And Energy Services Ltd. Vs. Assistant Commissioner of Income Tax reported in 2010 (3) TMI 706 Bombay High Court and particularly on paragraph 3 of the said decision which is quoted hereunder:- During the course of the hearing of these proceedings, counsel appearing on behalf of the Revenue has fairly stated on instructions of the Assessing Officer who is present in the court that the direction contained in the judgment of the Sup ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... essment to the Assessing Officer to pass fresh orders after disposing of the objections to reopening notice in accordance with law, the Division Bench held that once the impugned order finds the assessment order is without jurisdiction, as the law laid down by the Apex Court in the case GKN Driveshafts (India) Ltd. (supra), has not been followed, then there is no reason to restore the issue to the Assessing Officer to pass fresh/further orders and if this is permitted, it would give license to the Assessing Officer to pass orders on reopening notice, without jurisdiction (without compliance of the law in accordance with the procedure). Further it was pointed out that to ensure that the reopening notices are disposed of expeditiously, the Pa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ant record in total non-application of mind since those documents have no relevance to the queries asked by this Court by the order dated 15th July, 2022. Considering the facts and circumstances of this case as appears from record and submission of the parties and the aforesaid judgments relied upon by the petitioner, I am of the considered view that the impugned assessment order dated 31st March, 2022 being Annexure P-11 to the writ petition passed is in clear violation of the law laid down by the Hon ble Supreme Court in the case of GKN Driveshafts (India) Ltd. (supra) and the same is not sustainable in law since it was passed without considering and disposing objection of the petitioner by passing a speaking order which he was obliged ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
