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2019 (1) TMI 1954 - MADRAS HIGH COURTValidity of Reopening of assessment u/s 147 - Petitioner having not filed the objections before the AO against the reasons stated for re-opening - HELD THAT:- Petitioner by way of their communication requested the Assessing Officer to provide the reasons for re-opening the assessment. Consequently, the AO furnished those reasons through their communication. Even though such communication intimating the reasons for re-opening was received by the assessee, admittedly, they have not chosen to file any objections before the Assessing Officer. Needless to say that when no objection is received from the assessee, on the reasons set out for re-opening the assessment, the Assessing Officer cannot be found fault with in passing the consequential assessment order dated 07.12.2018 under Section 143(3) r/w 147 of the IT Act,1961. This is what happened in the present case. Therefore, the petitioner having not filed the objections before the Assessing Officer against the reasons stated for re-opening, is not entitled to question about the re-opening before this Court by way of filing the present writ petition. On the other hand, it is for the assessee/petitioner to file a regular statutory appeal before the First Appellate Authority, as this Court is not inclined to entertain this writ petition only on the above stated reasons. The other contentions raised on merits of the assessment are not considered by this Court by expressing any view. Writ petitions are disposed of, by granting liberty to the petitioner to file a statutory appeal before the Appellate Authority by raising all the contentions within a period of four weeks from the date of receipt of a copy of this order.
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