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2019 (11) TMI 369 - HC - Income TaxReopening of assessment u/s 147 - Deputy Commissioner's jurisdiction to issue notices - HELD THAT:- Perusal of the last portion of the communication shows that the petitioner's right has not been affected. What has been stated is that the petitioner would be afforded adequate opportunity to explain his case. Therefore, one has to draw an inference that it is not an order and it is only a communication wherein it is specifically stated that during the course of reassessment proceedings, the petitioner has an opportunity to explain his version. The contention of the petitioner that objections stated in para-21.2 have not been appraised by the concerned authority. If it is not considered, it is an advantage to the petitioner in future to take the contention that his grievance/objections have not been addressed, which would be non-application of mind, and on that ground itself further proceedings will be treated as void. The present petition is premature. Accordingly, the writ petition stands dismissed as premature reserving liberty to the petitioner to pursue the Deputy Commissioner of Income-tax in terms of annexure-C and appraise all his contentions. In the event of making a detailed explanation along with the documents before the Deputy Commissioner of Income-tax pursuant to the communication dated February 28, 2019, the Deputy Commissioner of Income-tax, Bengaluru is hereby directed to consider each and every contention to be raised by the petitioner and pass speaking order after due consideration of each contention, in accordance with law.
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