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Rajesh Shrivastava Versus Union of India and others

2016 (11) TMI 968 - MADHYA PRADESH HIGH COURT

Validity of reopening of assessment - period of limitation - Held that:- Considering objection filed by the petitioner vide annexure P-5, particularly objection with regard to limitation has not been decided by the Assessing Officer by a speaking ord .....

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period of limitation in proceeding under Section 148, decide them by a speaking order and then only shall proceed in the matter of assessment, if permissible, under law based on decision taken on the representation. - Writ Petition No. 12220 of 2016 .....

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etitioner under Section 148 of the Income Tax Act, 1961, on the ground that the notice had been issued beyond the period prescribed, i.e. notice should have been issued on or before 31.03.2013, whereas it has been issued on 2.6.2015 beyond the period .....

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ce annexure P-1, the objection submitted by the petitioner to the said notice vide annexure P-3 and the order dated 11.02.2016 vide annexure P-4 passed by the Assessment Officer and indicated that the assessment proceedings without deciding the objec .....

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9 CTR 0011 argued that the notice being beyond the period of limitation is liable to be quashed. Shri Sanjay Lal, learned counsel for the respondents invites our attention to the observations made by the Supreme Court in para 5 of the judgment render .....

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this stage is not called for. Having heard learned counsel for the parties we find that even though notice was issued and petitioner vide annexure P-3 had raised certain objections, which was decided vide annexure P-4 and thereafter again vide annexu .....

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case of GKN Driveshafts (India) Ltd. (supra) vide para 5 the Hon ble Supreme Court has dealt with the matter in the following manner, which reads as under : 5. We see no justifiable reason to interfere with the order under challenge. However, we clar .....

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eipt of reasons, the noticee is entitled to file objections to issuance of notice and the AO is bound to dispose of the same by passing a speaking order. In the instant case, as the reasons have been disclosed in these proceedings, the AO has to disp .....

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