TMI Blog2015 (5) TMI 221X X X X Extracts X X X X X X X X Extracts X X X X ..... ssessment Orders and requested the audit party to drop the objections and there was no independent application of mind by the Assessing Officer with respect to subjective satisfaction for initiation of the reassessment proceedings, the impugned reassessment proceedings cannot be sustained and the same deserves to be quashed and set aside. Thus the impugned reassessment proceedings for A.Y. 2009-2010 are hereby quashed and set aside on the aforesaid ground alone. - Decided in favour of assessee. - SPECIAL CIVIL APPLICATION NO. 17581 of 2014 - - - Dated:- 1-4-2015 - MR. M.R. SHAH AND MR. S.H.VORA, JJ. FOR THE PETITIONER : UMAIDSINGH BHATI, ADVOCATE FOR THE RESPONDENT : MR NITIN K MEHTA, ADVOCATE JUDGMENT (PER : HONOURAB ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ter alia, that reopening of the proceedings is nothing but a change of opinion by the Assessing Officer which is not permissible. It was also contended that the reopening of assessment proceedings is at the instance of the audit party and on the basis of the audit objections. That thereafter, vide communication dated 18.09.2014, the Assessing Officer has disposed of the objections against the reasons recorded for reopening of assessment proceedings. Hence, the petitioner - assessee has preferred the present petition under Article 226 of the Constitution of India challenging the initiation of reopening of the assessment for A.Y. 2009-2010. 5. Shri Umaidsingh Bhati, learned advocate appearing for the assessee has vehemently submitted that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... submitted that even in the present petition also, though it is specifically mentioned that the reassessment proceedings are initiated on the basis of the audit objections raised by the audit party, even in the affidavit-in-reply, the same has not been dealt with by the Department. Relying upon the decision of this Court in the case of Commissioner of Income-Tax, Ahmedabad-IV V/s. Shilp Gravures Ltd. reported in (2013)40 Taxmann 309(Gujarat), in the case of Vodafone West Ltd. V/s. Assistant Commissioner of Income-tax reported in (2013)37 Taxmann 158 (Gujarat) and the decision of the Division Bench of this Court in the case of Mayur Wovens Pvt. Ltd. V/s. Income Tax Officer 1 in Special Civil Application No.3707 of 2014 with 3708 of 2014, i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appearing for the Revenue has produced the relevant files from the office of the Assessing Officer. On perusal of the files and notings and even reply filed by the Assessing Officer, it appears that as such, the Assessing Officer justified the original assessment order and categorically stated that there is no substance in the audit objections. Therefore, as such, from the relevant documents, it appears that the reassessment proceedings have been initiated thereafter at the instance of the audit party and solely on the audit objections. It is also found that as such, the Assessing Officer tried to sustain his original assessment order and even submitted to the audit party to drop the objections. Under such factual aspects, the present peti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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