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2016 (1) TMI 235 - GUJARAT HIGH COURT

2016 (1) TMI 235 - GUJARAT HIGH COURT - TMI - Reopening of assessment - non disposing of the objections - Held that:- . In view of the decision of the Supreme Court in case of GKN Driveshafts (India) Ltd. vs. Income Tax Officer and ors. Reported in [2002 (11) TMI 7 - SUPREME Court ], upon issuance of notice for reopening, the assessee would have to raise objections upon the reasons being supplied. The Division Bench of this Court in case of Sahkari Khand Udhyog Mandal Ltd. vs. Assistant Commissi .....

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umstances, the Assessing Officer is directed to dispose of the objections of the petitioner dated 15.01.2015 latest by 31.01.2016. Till then, final order of assessment shall not be passed. - Decided in favour of assessee - Special Civil Application No. 21071 of 2015 - Dated:- 23-12-2015 - Akil Kureshi And Mohinder Pal, JJ. For the Appellant : Mr Tushar P Hemani, Adv For the Respondent : Ms Vaibhavi K Parikh, Adv ORDER ( Per : Honourable Mr. Justice Akil Kureshi ) 1. Heard learned advocate Mr. Pa .....

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nder communication dated 01.06.2015, upon which, the petitioner raised objections to the process of reopening under communication dated 15.06.2015. Since such objections were not disposed of, the petitioner sent reminder on 30.11.2015. Case of the petitioner is that, without disposing of the objections, the Assessing Officer is proceeding further with the assessment and may shortly pass the fianal order of assessment. 3. In view of the decision of the Supreme Court in case of GKN Driveshafts (In .....

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