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2020 (2) TMI 657 - HC - Income TaxReopening of assessment u/s 147 - HELD THAT:- It appears that the audit itself has dropped objection. In such circumstances, the proceedings under Section 147 have also been dropped. In such a situation, we need not adjudicate this writ application any further on merits. However, at this stage, Mr. Soparkar, the learned counsel appearing for the assessee pointed out that his client, as on date, has not received any intimation in this regard in writing. Since a statement is made by the learned counsel appearing for the Revenue and the communication in writing is also taken on record, the Revenue may do well to inform the writ applicant in writing about its decision to drop the reopening.
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