TMI Blog2017 (1) TMI 1032X X X X Extracts X X X X X X X X Extracts X X X X ..... the reassessment proceeding. Therefore, the Assessing Officer ought to have considered and disposed of the objection on merits, which the Assessing Officer is bound to dispose of. Under the circumstances, present petition is disposed of at this stage by directing the Assessing Officer to consider the objections submitted by the petitioner submitted vide communications dated 06.09.2016 and 18.10.2016 and dispose of the same on merits and pass a speaking order, before finalizing and / or passing any order on reassessment - Decided in favour of assessee - Special Civil Application No. 21472 of 2016 - - - Dated:- 10-1-2017 - M. R. Shah And B. N. Karia, JJ. Mr B S Soparkar, Advocate for the Petitioner Mrs Mauna M Bhatt, Advocat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... essing Officer. Notice returnable on 28th December 2016. By way of ad interim relief, it is directed that the Assessing Officer may proceed further with the reassessment proceedings, however, he may not pass any final reassessment order till then. Direct service is permitted today. 3.0. With respect to the two separate reasons recorded to reopen the assessment, both by different Assessing Officer, it is clarified that the reasons recorded by the present Assessing Officer having jurisdiction namely Shri M. Anand Kumar (Page 32) are to be considered as reasons recorded and the department may be permitted to withdraw the reasons recorded by earlier Assessing Officer namely Shri B.P. Shrivastav. 4.0. It is not in dispute th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to challenge the notice and the order disposing of the objection, it is observed and directed that in case the decision on the objection is against the assessee and the Assessing Officer does not agree with the objections raised by the petitioner-assessee, in that case, he may not pass any final reassessment order for a period of two weeks from the date of intimation of the order disposing of the objections received by the assessee. 5.0. It goes without saying that if the decision on objections raised by the petitioner assessee is against the petitioner assessee, in that case, it will always be open for the petitioner to challenge the impugned notice / reopening notice on the ground which may be available to him. 6.0. With the afores ..... X X X X Extracts X X X X X X X X Extracts X X X X
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