TMI Blog2017 (2) TMI 1115X X X X Extracts X X X X X X X X Extracts X X X X ..... fact and thus outside the pale of writ jurisdiction. Thus we dismiss the petition. We now take up the direction issued by us to the Assessing Officer by our order dated 25th January, 2017. Shri Ahire, in his affidavit has stated assessment was getting time barred on 31st December, 2016. The notice for re-opening is dated 30th March, 2016. The reasons recorded in support of the impugned notice are served upon the petitioner on 14th October, 2016. The petitioners filed its objection to the reason only on 19th December, 2016. Thus in the above facts, we find that the undue delay on the part of the petitioner in objecting to the reasons, made it impossible in the present facts to give time to the petitioner in accord with the decision of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... DCIT 362 ITR 403 wherein the Court has held that for a period of four weeks from the disposal of the objections, the reassessment proceedings will not be initiated. This only to enable the Assessee to challenge the order, disposing of the objections. Notwithstanding the above, on 28th December, 2016, the Assessing Officer has passed the impugned order under Section143(3) read with Section147 of the Act. 3. Mr. Walve, learned Counsel appearing for the Respondent- Revenue states that he has just been briefed in the matter and seeks time to take instructions. At his request, Petition is adjourned to 8th February, 2017. However, we direct the Assessing Officer to file an affidavit and explain his conduct in passing an Assessment Order da ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vit dated 8th February, 2017 filed by Mr. Salil Ahire, the Income Tax Assessing Officer although served upon them yesterday nor was any time sought to file an affidavit. 7. Mr. Andhyarujina, learned Counsel for the petitioner states that the petitioner would want to verify whether the signature contained in Exhibit C as annexed to the affidavit of the Assessing Officer contains his signature or not. Mr. Andhyarujina further invites our attention to letter dated 15th December, 2016 wherein the petitioner had specifically asked the Assessing Officer to furnish acknowledgment of any evidence of reasons being served upon him earlier by letter dated 14th October, 2016. 8. We are of the view that as the petitioner has not come to this Court ..... X X X X Extracts X X X X X X X X Extracts X X X X
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