TMI Blog2014 (11) TMI 1004X X X X Extracts X X X X X X X X Extracts X X X X ..... not disposed off by the 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. Respectfully following the decision of General Motors India P. Ltd v. DCIT [2012 (8) TMI 714 - GUJARAT HIGH COURT ] we are of the considered view that the 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. We order accordingly. - Decided in favour of assessee - ITA No. 1406/Ahd/2011 - - - Dated:- 28-11-2014 - SHRI N.S. SAINI, ACCOUNTANT MEMBER AND SHRI KUL BHARAT, JUDICIA ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4.3 on pages 20 21 of his order) out of total addition of ₹ 21,43,452 (15,14,996 + 6,28,456) made by the Assessing Office as per para 9(2) of the impugned re-assessment order. (ii) ₹ 57,77,619 (vide para 8.2 on pages 25 26 of his order) out of total addition of ₹ 65,01,825 (64,87,740 + 14,085) made by the Assessing Officer as per para 9(6) of the impugned re-assessment order. (iii) ₹ 24,78,458 (vide para 11.2 on page 30 of his order) out of total addition of ₹ 32,88,458 (32,28,458 + 60,000) made by the Assessing Officer as per para 9(9) of the impugned reassessment order. (iv) ₹ 55,500 and ₹ 44,500 (vide para 13.2 on page 32 of his order) out of respective additions of ₹ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d 05.08.2014 in ITA Nos.731 732/Ahd/2007 in AYs 2000-01 2001-02, 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 the Assessing Officer by passing a separate order, but was disposed off in the assessment order dated 22.03.2006 itself, passed u/s 143(3) r.w.s. 147 of the Act. 4. On the other hand, the DR supported the orders of the lower authorities. 5. We find that, in the instant case, it is not in dispute that the assessee filed his objections against the issuance of notice u/s 148 of the Act vide his letter dated 11.11.2009 which was received ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 communicate it to the assessee. The assessee gets an opportunity to challenge the order in a writ petition. Thereafter, the Assessing Officer may pass the reassessment order. We hold that it was not open to the Assessing Officer to decide the objection to notice under section 148 by a composite assessment order. The Assessing Officer was required to, first decide the objection of the assessee filed under section 148 and serve a copy of the order on the assessee. And ..... X X X X Extracts X X X X X X X X Extracts X X X X
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