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2023 (2) TMI 126 - HC - Income TaxReopening of assessment u/s 147 - challenge the non-following of the mandatory requirement of disposing of the objections raised by it - HELD THAT:- Fact remains that the base order, which is in challenge before the Appellate Authority, is passed without following the required procedure of law and in complete breach of directions issued by the Hon’ble Apex Court in GKN Drive Shafts (India) Ltd. [2002 (11) TMI 7 - SUPREME COURT]. Noticing the fact that much water has flown after the objections were raised against the notice of reopening was issued and as the petitioner is already before the Appellate Authority, this Court does not deem it appropriate and detain this petition, as the petitioner cannot ride on two horses. Without entering into the merits of the matter, the Appellate Authority is surely to consider all aspects, including the one which has been raised before this Court. In view of above, this petition is rejected. It is clarified that disposal of this petition, in no manner, shall prejudice the rights of the petitioner.
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