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TMI Blog2017 (3) TMI 1257X X X X Extracts X X X X X X X X Extracts X X X X ..... Court in the main writ petition, whereby the learned Single Judge declined to interfere in the matter on the ground that there is alternative efficacious remedy available to the appellant-petitioner of preferring an appeal. 3. The only question to be considered in the present appeal is, whether it was obligatory on the part of the Assessing Officer to dispose of the objection before invoking the re-assessment proceedings or not? 4. In order to appreciate the contention we may refer to certain relevant facts and they are as under: On 17.3.2014 the Income Tax Officer issued notice under Section 148 of the Income Tax Act (hereinafter referred to as the 'Act') for the re-opening of assessment year 2007-2008. On 15.4.2014 the appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... otice under Section 148 of the Act has been issued for re - opening of the assessment. The Apex Court at Para-5 interalia observed as under: "However, we clarify that when a notice under Section 148 of the Income Tax Act is issued, the proper course of action for the notice is to file return and if he so desires, to seek reasons for issuing notices. The assessing officer is bound to furnish reasons within a reasonable time. On receipt of reasons, the notice is entitled to file objections to issuance of notice and the assessing officer is bound to dispose of the same by passing a speaking order." (Emphasis supplied) 9. The aforesaid shows that if the assessee desires to seek the reasons for issuing the notice, the Assessing Officer is bo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issued for re-opening of the assessment. In response to the same, the appellant requested the respondent to treat the earlier return filed as the return filed in response to the notice issued under Section 148 of the Act. The appellant also prayed for furnishing the reasons for issuance of notice under Section 148 of the Act. Even when no reason for the issuance of the notice was furnished to the appellant, the Assessing Officer commenced proceedings for re-assessment of the income of the assessee/appellant for the said assessment year and issued questionnaire under Section 142(1) of the Act. 3. From the questionnaire issued to the assessee, it appears that re-opening of the assessment was on the basis of statement recorded by the Income ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n further on this ground alone. 7. Besides this, it is not disputed that the statement of some other person which was recorded and the appellant was asked to explain the same, was itself not furnished to the appellant-assessee. As such, besides non-furnishing of reasons for re-opening, there was also gross violation of principles of natural justice and in view of the aforesaid, we are of the opinion that writ petition against the re- assessment order dated 31.01.2014 ought to have been entertained and that dismissal of the writ petition on the ground of availability of alternative remedy was not justified in the facts of the present case. 8. Since we are of the opinion that the re-opening of assessment under Section 143 of the Act was i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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