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2017 (8) TMI 182 - HC - Income TaxReopening of assessment - Held that:- As the petitioners have challenged the jurisdiction of the Assessing Officer to proceed to issue a notice under section 142 of the Income-tax Act without passing a speaking order on the objections raised by the petitioners of the intended reopening of the assessment, it would itself vitiate the further proceedings by the Assessing Officer to proceed to pass the assessment order. It is also to be noted that considering that admittedly December 19, 2016 was a public holiday for the State of Goa, the petitioners are justified to assume that the hearing fixed on such date would not take place though it was contended by the learned counsel appearing for the respondents that such holiday did not apply to the respondents-Revenue.
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