Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2020 (9) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2020 (9) TMI 333 - HC - Income TaxValidity of Reopening of assessment u/s 147 - Petitioner asked for supply of reasons along with copy of sanction letter but the same have not been supplied to her till date - non passing of speaking order - HELD THAT:- As decided in GKN Driveshafts (India) Ltd [2002 (11) TMI 7 - SUPREME COURT] when a notice under section 148 of the Income-tax Act is issued, the proper course of action for the noticee is to file a return and if he so desires, to seek reasons for issuing notices. Assessing Officer is bound to furnish reasons within a reasonable time. On receipt of reasons, the noticee is entitled to file objections to issuance of notice and the Assessing Officer is bound to dispose of the same by passing a speaking order. In view of the above, this writ petition is disposed of with a direction to the Assessing Officer to supply the reasons to the petitioner pursuant to her representation dated 3.4.2020 (Annex.-6) within a period of one week from the date of receipt of certified copy of this order. On receipt of reasons, the petitioner may file her objections within a period of one week thereafter to issuance of notice dated 26.2.2020 and the Assessing Officer shall consider those objections and dispose of the same by passing a speaking order within a reasonable time.
|