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2006 (3) TMI 83 - HC - Income TaxObjection to notice - Question of jurisdiction of the Assessing Officer to reopen the assessment – speaking order – revenue submit that the question of jurisdiction of the Assessing Officer to reopen the assessment can be raised before the appellate authority, since against the assessment order an appeal can be preferred – I am unable to appreciate the manner in which the Assessing Officer proceeded with the matter. What he actually wanted to mean by his decision, is not clear. - Held that, on receipt of the objections from the petitioner-company, AO was under the obligation to make a speaking order. - I do not think in such a case the assessee should be sent to the appellate authority. The petitioner-company was entitled to get the speaking order. Such a valuable right of the petitioner-company could not be taken away by the Assessing Officer at the stroke of a pen. – it is a fit case where the writ petition should be disposed of at the admission stage itself.
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