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2017 (12) TMI 1688 - HC - Income TaxReopening of assessment u/s 147 - reasons for reopening not sought - challenge to the impugned re-open proceedings is on the ground that the materials which were available with the Assessing Officer while completing the scrutiny assessment under Section 143(3) is the sole basis for re-opening and for such reason, re-open cannot be made as it would amount to change of opinion - HELD THAT:- From the papers filed in the typed set of papers, find that the petitioner has not sought for the reasons for re-opening of the assessment. If the petitioner had sought for the reasons, it would have been furnished by the Assessing Officer after which the petitioner can file his objections and a speaking order will have to be passed by the respondent on the objections as per the decision of the Hon'ble Supreme Court in the case of GKN Drive Shafts (India) Limited vs. Income Tax Officer [2002 (11) TMI 7 - SUPREME COURT] There will be a direction to the petitioner to file a representation along with a copy of this order to the respondent and submit the same to the respondent requesting for furnishing reasons for re-opening and on receiving the reasons for re-opening, the petitioner is granted fifteen days time to submit his objections and the respondent on receipt of the objections shall pass a speaking order and communicate the same to the petitioner within a period of two weeks. Till such proceedings are finalized, no coercive action shall be initiated against the petitioner
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