TMI Blog2017 (2) TMI 648X X X X Extracts X X X X X X X X Extracts X X X X ..... e petitioner against the reopening of the assessment for AY 200910. The Assessing Officer now to deal with and dispose of the objections raised by the petitioner on 24.11.2016 and pass a speaking order, before proceeding with the reassessment in respect of the assessment year for which such notice has been issued and communicate the outcome of the same and thereafter after giving some reasonable time to the petitioner to challenge the decision dispose of the objections (in case the Assessing Officer overrules the objections raised by the petitioner by a speaking order). - SPECIAL CIVIL APPLICATION NO. 202 of 2017 - - - Dated:- 7-2-2017 - MR. M.R. SHAH AND MR. B.N. KARIA, JJ. FOR THE PETITIONER : MR JP SHAH, SR. ADVOCATE for MR MANIS ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4.2016 requested the respondent to supply copy of the reasons recorded for issuance of notice under Section 148 of the Act. It is the case on behalf of the petitioner assessee that the respondent by its letter dated 12.04.2016 asked the petitioner to file the return of income in response to notice under Section 148 of the Act and stated further that only thereafter, he will provide copy of the reasons recorded. That the petitioner assessee by letter dated 11.04.2016 requested the respondent to take the return filed earlier, as the return filed in response to his notice and once again requested the respondent to supply copy of the reasons recorded. That thereafter the assessee received a notice under Section 143(2) of the Act dated 14.07.201 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ndia) Ltd. v. ITO reported in (2003) 259 ITR 19 and the decision of the Division Bench of this Court in the case of Arvind Mills Ltd. v. Assistant Commissioner of Wealth Tax reported in (2014) 141 Taxmann 210 (Guj.) , the Assessing Officer is bound / obliged to dispose of the preliminary objections against reopening, by passing a speaking order, before proceeding with the assessment in respect of the assessment year for which such notice has been issued. It is submitted that the aforesaid is held to be mandatory. [4.2] It is further submitted that even while considering / deciding and/or disposing of the objections against the reopening of the assessment, the Assessing Officer is bound to pass a speaking order and that too before p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the assessment on 24.11.2016. Without dealing with and/or disposing of the said objections the Assessing Officer has framed the reassessment on 30.12.2016 and has simultaneously issued the demand notice dated 30.12.2016. It is required to be noted that between the objections raised on 24.11.2016 and the order of assessment dated 30.12.2016, there was sufficient time available with the Assessing Officer to deal with and dispose of the objections. In the case of G.K.N. Driveshafts (India) Ltd. (Supra), the Hon ble Supreme Court has laid down an elaborate procedure as to the manner of dealing with objections raised against the notice under Section 148 of the Act in the following words: ...However, we clarify that when a notice under sec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... against the assessee, the assessee will get an opportunity to challenge the same by filing a writ petition so that he does not have to wait till completion of the reassessment proceedings which would have entailed the liability to pay tax and interest on reassessment and also to go through the gamut of appeal, the second appeal before Incometax Appellate Tribunal and then reference / tax appeal to the High Court. Viewed in this light, it appears to me that the rigour of availing of the alternative remedy before the Assessing Officer for objecting to the reassessment notice under section 148 has been considerably softened by the Apex Court in G.K.N. case (2003) 259 ITR 19 in the year 2003. In my view, therefore, the G.K.N. case (2003) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and considering the decisions of the Hon ble Supreme Court and this Court, the Division Bench of this Court quashed and set aside the reassessment order which was passed without disposing of the objections raised by the assessee. [7.0] In view of the above and for the reasons stated above, present Special Civil Application succeeds in part. Impugned assessment order dated 30.12.2016 passed by the Assessing Officer is hereby quashed and set aside. Consequently, the demand notice dated 30.12.2016 is also quashed and set aside. The matter is remitted to the file of the Assessing Officer at the stage of submitting the objections by the petitioner against the reopening of the assessment for AY 200910. The Assessing Officer now to deal with an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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