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2016 (2) TMI 469 - BOMBAY HIGH COURT

2016 (2) TMI 469 - BOMBAY HIGH COURT - TMI - Reopening of assessment - non disposing of the objections to the reasons recorded for reopening - Held that:- It is accepted by the Revenue that passing of an assessment order without disposing of the objections to the reasons recorded in support of the reopening notice, is an order without jurisdiction being in defiance of the Apex Court's decision in GKN Driveshafts (India) Ltd (2002 (11) TMI 7 - SUPREME Court ). Therefore, we set aside the order da .....

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r Article 226 of the Constitution of India challenges a notice dated 14th March, 2014 issued under Section 148 of the Income Tax Act(the "Act") seeking to reopen the assessment for the AY 2010-11 and the order dated 3rd February, 2015 passed under Section 143(3) read with Section 147 of the Act for the AY 2010-11. 3. The undisputed facts in the present case are that consequent to the reopening notice dated 14th March, 2014, the Assessing Officer has passed an assessment order dated 3rd .....

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eopening notice under section 147 of the Act, the reasons recorded for reopening the assessment should be forwarded to the Assessee and if the Assessee objects to the same, he should first dispose of its objections to the reopening notice. 4. When the Petition reached effective hearing for the first time on 23rd July 2015 for admission, the Revenue accepted the position that the order dated 3rd February 2015 passed on reopening of assessment for AY 2010-11 is without jurisdiction and the same be .....

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s are being unnecessarily harassed and have to move the Court to remedy the injustice to have the order which is ex facie without jurisdiction, set aside. 5. In fact, on 7th December, 2015 the Principal Commissioner of Income Tax along with the Commissioner of Income Tax(Judicial) attended Court and conceded the position that the impugned order dated 5th February, 2015 is not sustainable in law and should not have been passed in defiance of the decision of the Supreme Court in GKN Driveshafts(In .....

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e Commissioner of Income Tax to consider the same and put in place an appropriate mechanism to ensure that the Assessees are not unnecessarily harassed. 6. Today, when the Petition reached hearing, the learned Additional Solicitor General informs us that the Commissioner of Income Tax has on 16th December, 2015 passed an order under Section 264 of the Act setting aside the order of the reassessment dated 3rd February, 2015 passed by the Assessing Officer. It further directed the Assessing Office .....

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