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2019 (1) TMI 1280 - HC - Income TaxReopening of assessment - no proper opportunity to object to the reasons recorded - Held that:- The Respondent has now filed Affidavit in reply dated 16th January, 2019 to the Petition. In the above reply, the Respondent has annexed a fully copy of the reasons recorded by the Assessing Officer before issuing the impugned notice. The same is annexed to the reply at Exh. 'B' thereto. In support of the Petition seeks liberty to file objections to the full copy of the reasons recorded for issuing the impugned notice dated 21st March, 2018, now received by the Petitioner. This for consideration of the Assessing Officer while disposing of the objections. As the Petitioner was not given a proper opportunity to object to the reasons recorded, the request of the Petitioner is reasonable. This request on behalf of the Petitioner is also in accord with the decision of the Supreme Court in GKN Driveshaft (2002 (11) TMI 7 - SUPREME COURT). Therefore, in the circumstances, without disturbing the impugned notice dated 21st March, 2018, it would be appropriate to set aside the order dated 7th December, 2018 of the Assessing Officer disposing of the objections. This to enable the Petitioner to file its objections afresh and the Assessing Officer to dispose of the objections after due consideration.
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