Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2021 (3) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2021 (3) TMI 902 - GUJARAT HIGH COURTReopening of assessment u/s 147 - reopening for the Assessment Year 2012-13 beyond the period of 04 years and that too, in a case of scrutiny assessment under Section 143(3) - As argued none of the objections raised by the assessee could be said to have been dully considered by AO - HELD THAT:- As noticed something which in our opinion should not be overlooked. It is a settled position of law that if the Assessing Officer intends to reopen the assessment, he is obliged to assign reasons for the same. Once such reasons are assigned, the assessee has a right to lodge his objections to the same. Once the objections are lodged, it is obligatory for the AO to take such objections into consideration and pass a speaking order. When we say speaking order, it means a meaningful order dealing with the objections raised by the assessee. The exercise which the Assessing Officer is supposed to undertake while dealing with the objections raised by the assessee is not an empty formality. The order disposing of the objections should reflect application of mind. In the case on hand, none of the objections raised by the assessee could be said to have been dully considered by the Assessing Officer in a meaningful manner. We are of the view that we should quash and set aside the order disposing of the objections and remit the matter to the Assessing Officer for fresh consideration of the objections at his end. Writ-application succeeds in part. The order disposing of the objections filed by the assessee dated 5th October, 2018, Annexure-N to this petition Page-93 is hereby quashed and set aside and the matter is remitted to the Assessing Officer. The Assessing Officer shall take into consideration the objections raised by the assessee and pass a fresh speaking order in accordance with law.
|