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2012 (2) TMI 388 - HC - Income TaxValidity of reassessment order – original order framed u/s 143(3) - assessee filed objections and contended change of opinion of A.O. – objections disposed by way of non-speaking order on 02.11.2010 – writ petition against the said order filed on 24.11.10 - reassessment order passed in meantime dated 19.11.2010 - Held that:-Once we have quashed the order dated 2.11.2010 on the ground of it being non-reasoned and does not meeting the basic requirements of the principles of natural justice, the petitioner should not be denied relief on the ground that the Revenue had proceeded in great haste and hurry to pass the reassessment order. In the present case, therefore, quashing of order dated 2nd November, 2010 would necessarily entail and as a sequitor mandate quashing of the reassessment order dated 19th November, 2010. A.O. is directed to pass a fresh order on the objections raised by the petitioner in terms of direction issued in case of GKN Driveshafts (India) Ltd (2002 - TMI - 6100 - Supreme Court) – Decided in favor of assessee.
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