Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2015 (5) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (5) TMI 871 - HC - Income TaxReopening of assessment - absence of reasons recorded prior to the issuance of notice under Section 148 and the objections furnished by the petitioners to the Section 148 notice had not been disposed of by a separate speaking order prior to the re-assessment order - Held that:- As seen from the provisions of Section 148(2) as also the decisions of this Court in Haryana Acrylic(2008 (11) TMI 2 - DELHI HIGH COURT), and that of Baldwin Boys High School (2015 (2) TMI 806 - KARNATAKA HIGH COUR), that the reasons have to be recorded prior to the issuance of notice under Section 148. If they are not so recorded, then the notice under Section 148 and proceedings pursuant thereto are without authority of law. In the present case, it is evident that the reasons were recorded only on 18.09.2012, i.e., after the notice under Section 148 had been issued on 30.08.2012. Clearly, the statutory provisions, as explained by judicial decisions, indicate that the notice under Section 148 would be invalid and consequently all proceedings pursuant thereto would also be vitiated. Assessing Officer has to pass a speaking order disposing of the objections “before proceeding with the assessment”. In the present case, a separate speaking order has not been passed and the objections have been dealt with, if at all, in the re-assessment order itself. On this ground also, the petitioner is liable to succeed. See GKN Driveshafts [2002 (11) TMI 7 - SUPREME Court] - Decided in favour of assesse.
|