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2018 (2) TMI 438

Head Note:
Exemption u/s 10(23C)(vi) - Reopening of assessment - Held that:- The assessee is entitled to seek reasons for reopening of the assessment and if such request is made, the assessing officer is bound to furnish the reasons for reopening and on receipt of the reasons for reopening, the petitioner is entitled to submit their objections, which have to be dealt with by the assessing officer and an order has to be passed thereof. It is thereafter open to the assessee to question the order, if they are so advised. Therefore, the present writ petitions are premature in the sense that the petitioner has not sought for the reasons for reopening of the assessment.

Thus, for the above reasons, this Court is inclined to dispose of the writ petitions with the following direction:-

The petitioner/University through the competent authority in terms of Tamil Nadu Act 20 of 2013 is directed to address the respondent requesting for reasons for reopening and the respondent is directed to furnish the reasons for reopening giving sufficient time to the petitioner/University to submit their objections to the reopening proceedings. On receipt of the objections, the respondent shall consider the same and pass a speaking order on merits and in accordance with law and communicate the same to the petitioner.


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