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2017 (1) TMI 1032 - HC - Income TaxValidity of reopening of assessment - objections not been dealt with on merits by the Assessing Officer - Held that:- It is not in dispute that even against the reasons recorded by the present Assessing Officer namely Shri M. Anand Kumar the petitioner assessee did submit the objections vide communications dated 06.09.2016 and 18.10.2016. However the same has not been dealt with on merits by the Assessing Officer who has issued the impugned notice under Section 148 of the Act on the ground that the same are submitted belatedly. However, it is not in dispute that till 06.09.2016 and 18.10.2016 the Assessing Officer had not finalized the reassessment proceeding. Therefore, the Assessing Officer ought to have considered and disposed of the objection on merits, which the Assessing Officer is bound to dispose of. Under the circumstances, present petition is disposed of at this stage by directing the Assessing Officer to consider the objections submitted by the petitioner submitted vide communications dated 06.09.2016 and 18.10.2016 and dispose of the same on merits and pass a speaking order, before finalizing and / or passing any order on reassessment - Decided in favour of assessee
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