TMI Blog2015 (10) TMI 1490X X X X Extracts X X X X X X X X Extracts X X X X ..... Assessing Officer by passing a speaking order thereon and allowing reasonable time to the assessee after communicating the fate of the objections before proceeding with the reassessment. See General Motors India P. Ltd. v. DCIT [2012 (8) TMI 714 - GUJARAT HIGH COURT] Thus he impugned order of re-assessment passed by the Assessing Officer without disposing off the objections raised by the assessee against the issuance of notice u/s 148 by a separate order is liable to be quashed. - Decided in favour of assessee. - ITA No. 1221/Ahd/2011 - - - Dated:- 10-4-2015 - N S Saini, AM And Kul Bharat, JM,JJ. For the Appellant : Shri S N Soparkar, AR For the Respondent : Shri Nimesh Yadav, Sr. DR ORDER Per Shri N. S. Saini, Acc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... separately and without waiting for reasonable time before passing the impugned re-assessment order and therefore, the re-assessment order is liable to be quashed. The AR of the assessee relied upon the order of the Hon'ble Gujarat High Court in the case of General Motors India P. Ltd. v. DCIT, [2013] 354 ITR 0244 (Guj.). He further submitted that this Bench of the Tribunal in the case of Shri Rameshbhai Babulal Shah vs. ACIT vide order dated 28.11.2014 in ITA No.1406/Ahd/2011 in A.Y. 2002-03, following the order of Hon'ble Gujarat High Court in the case of General Motors India P. Ltd. (supra), quashed the re-assessment order on the ground that the assessee's objections to the re-assessment proceedings were not disposed off by th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ection under section 148 of the Act has not been communicated to the assessee and assessment order has been passed or the objection filed under section 148 has been decided along with the assessment order. If the objection under section 148 has been rejected without there being any tangible material available with the Assessing Officer to form an opinion that there is escapement of income from assessment and in the absence of reasons having direct link with the formation of the belief, the writ court under article 226 can quash the notice issued under section 148 of the Act. The writ petition filed by the petitioner is maintainable. The Assessing Officer is mandated to decide the objection to the notice under section 148 and supply or commu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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