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2023 (1) TMI 1261 - HC - Income TaxReopening of assessment u/s 147 - procedure prescribed for reassessment - intra Court appeal by the Revenue against the order of this Court - Non furnishing of reasons - Without passing the preliminary order, AO has passed the final assessment order - HELD THAT:- After receipt of the letter A.O. has called the assessee for final hearing keeping in view the paucity of time. No explanation is forthcoming as to why the reasons were not furnished, though it is an admitted position that reasons were sought as back as in April 2018. The order sheet and assessment order clearly indicate that entire proceeding has been hurriedly completed between 18.12.2018 and 28.12.2018 in order to complete the same within the time limit i.e. 31.12.2018. This Court by following the authority in GKN Driveshafts [2002 (11) TMI 7 - SUPREME COURT] has held that procedure is mandatory. The dates and events recorded by us hereinabove clearly indicate that from April 2018 to December 2018, the A.O has not taken any action which is more or less similar in the case of Deepak Extrusions [2017 (3) TMI 1257 - KARNATAKA HIGH COURT]. The Hon’ble single Judge has rightly noticed in para 8 of the impugned order that by no stretch of imagination, it could be held that speaking order is passed by the A.O considering the objection raised by the assessee. The writ petition has been allowed by following the decision in the case of Deepak Extrusions. This is an intra-court appeal. There is no patent error to interfere with the view taken by the Hon’ble Single Judge more so, when a Division Bench of this Court following an authority of the Hon’ble Supreme Court of India has held that provision is mandatory in nature. Decided against revenue.
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