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2021 (7) TMI 957 - MADRAS HIGH COURTValidity of reopening of assessment u/s 147 - petitioner made a submission that he was not a Director of the Company, namely M/s.B.Rangaswamy Naidu Orchards Private Limited and without even hearing him and not providing any opportunity to defend his case first respondent issued notice under Section 147 - HELD THAT:- This Court of an opinion that the observations or certain considerations made in an order passed u/s 143 (3) of the Act, against the assessee M/s.B.Rangaswamy Naidu Orchards Pvt.Ltd., and no direct action was taken against the petitioner and admittedly in the present case no direct orders are passed and the AO has reason to believe for reopening of assessment under Section 147 of the Act and consequently issued a notice u/s 148 of the Act. Thus the petitioner is entitled for an opportunity to defend his case including the factual aspects submitted even before this Court. If at all, the petitioner claims that he was not a director of the said Company M/s.B.Rangaswamy Naidu Orchards Pvt.Ltd., it is for the petitioner to establish the same before the Authorities Competent Information for the purpose of invoking Section 147 of the Act and all further procedures contemplated under the Acts as well as the directions in the case of GKN Driveshafts India Ltd. [2002 (11) TMI 7 - SUPREME COURT] are to followed scrupulously by the Assessing Officer, while undertaking the process of completion of proceedings initiated.
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