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2022 (7) TMI 1451 - MADRAS HIGH COURTValidity of Reopening of assessment - subsequently two notices issued - Non disposal of objections raised against reopening - HELD THAT:- As assessee has not challenged the order passed by the learned Judge in [2022 (6) TMI 29 - MADRAS HIGH COURT]setting aside the reassessment order passed by the first respondent and remanding the matter for fresh consideration and hence, the said order has attained finality. No requirement to interfere with the order of the learned Judge passed which was filed challenging the notice and the order rejecting the objections raised by the appellant. However, this court cannot lose sight of the contentions raised by the learned counsel for the appellant / assessee in this appeal that the legal effect of the setting aside the reassessment order was to restore the status quo ante, thereby wiping the slate clean for consideration of the challenge to the section 147/148 notice on de novo basis and therefore, the learned Judge, while rightly permitted the appellant to submit objections to the reasons that were provided ought to have disposed the said writ petition, instead of dismissing, so as to enable the assess to submit their objections to the real reasons for reopening as provided in the order dated 06.01.2022, in the reassessment proceedings. Order:- The appellant / assessee shall raise all the contentions including limitation aspect as well as the objections for reopening the assessment with regard to the reasons furnished along with the order dated 06.01.2022, in the reassessment proceedings to be carried on by the assessing officer, as per the order of the learned Judge [2022 (6) TMI 29 - MADRAS HIGH COURT] - The assessing officer shall consider the same during the reassessment proceedings and pass orders afresh, on merits and as per law, after providing due opportunity of hearing to the appellant / assessee.
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