TMI Blog2014 (4) TMI 898X X X X Extracts X X X X X X X X Extracts X X X X ..... if the petitioner files any objection on the initiation of the proceedings, the assessing authority may decide the objection before proceeding with the case. - ex-parte order set aside and the matter is remitted back to the AA – Decided in favour of Assessee. - Writ Tax No. - 492 of 2006 - - - Dated:- 23-4-2014 - Hon'ble Rajes Kumar And Hon'ble Shashi Kant,JJ. For the Petitioner : S. D. Singh, Faheem Ahmad For the Respondent : S. C.,B. Agrawal,D. Awasthi ORDER Heard Sri S.D.Singh, learned Senior Advocate appearing on behalf of the petitioner and Sri Dhananjay Awasthi, learned counsel appearing on behalf of the respondents. By means of the present writ petition, the petitioner has challenged the initiation o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uthority wrote a letter on 27.02.2006 stating therein that the reasons recorded for re-opening of the case can be provided only after filing of the return in compliance of the notice under Section 147 of the Act, which has yet not been filed. The petitioner filed the reply on 02.03.2006 asking certain documents from the assessing authority. Thereafter, it appears that various correspondence have been made between the assessing authority and the petitioner. The petitioner filed writ petition challenging the validity of the proceedings initiated under Section 148 of the Act for the assessment year 1998-99. This Court has entertained the writ petition and as an interim measure stayed the proceedings for the assessment year 1998-99 till further ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d that the copy of the order of this Court has been sent by the petitioner , which has been served on the respondent on 29.03.2006. Before the receipt of the order, assessment order has already been passed. He submitted that since the petitioner has not co-operated in the assessment proceedings, it led the ex-parte order. He submitted that in case, if petitioner files return, the assessing authority may provide him the reasons recorded for initiation of the proceedings and it will be open to the petitioner to challenge the initiation of proceedings and further to co-operate in the assessment proceedings. We have heard rival submissions. This Court has entertained the writ petition and passed the interim order on 22.03.2006 staying the pr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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