TMI Blog2017 (4) TMI 1014X X X X Extracts X X X X X X X X Extracts X X X X ..... the Assessing Officer to pass a fresh order in accordance with law and on its own merits and after considering the objections raised by the petitioner dated 25/11/2016 and after following the due procedure as required. - Matter remanded back. - SPECIAL CIVIL APPLICATION NO. 1378 of 2017 - - - Dated:- 19-4-2017 - MR. M.R. SHAH AND MR. B.N. KARIA, JJ. FOR THE PETITIONER : MR SN SOPARKAR, SENIOR ADVOCATE with MR B S SOPARKAR, ADVOCATE FOR THE RESPONDENT : MR MANISH BHATT, SENIOR ADVOCATE with MRS MAUNA M BHATT, CAVEATOR ORAL JUDGMENT (PER : HONOURABLE MR.JUSTICE M.R. SHAH) [1.0] RULE. Ms. Mauna Bhatt, learned Advocate waives service of notice of rule on behalf of the respondent revenue. [2.0] By way of this ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eceived by the petitioner assessee only on 15/11/2016, and therefore, vide communication dated 16/11/2016 the petitioner sought for further adjournment /extension of time submitting that the communication dated 07/11/2016 granting time up to 11/11/2016 was received by the petitioner on 15/11/2016. However, in the meantime, on the premise that despite sufficient opportunity was given the petitioner had not raised any objections and /or given reply, the Assessing Officer sent the proposal to the Commissioner on 15/11/2016, and therefore, vide communication dated 21/11/2016, the Assessing Officer informed the petitioner that as by the time he had already made proposal on 15/11/2016, no further time can be granted. It is the case on behalf of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a fresh order in accordance with law and on its own merits and after considering the objections raised by the petitioner dated 25/11/2016 and after following the due procedure as required. [6.0] In view of the above and for the reasons stated hereinabove, on the aforesaid ground alone, the impugned order dated 28/11/2016 ordering special audit under Section 142 (2A) of the Income Tax Act is hereby quashed and set aside and the matter is remanded back to the Assessing Officer to pass an order afresh in accordance with law and on its own merits after considering the objections dated 25/11/2016 raised /submitted by the petitioner assessee and after following the due procedure as required. It goes without saying that while computing the p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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