TMI Blog2017 (9) TMI 582X X X X Extracts X X X X X X X X Extracts X X X X ..... ail a writing dated July 27, 2017 issued by the Income Tax Department. Learned Advocate for the petitioners submits that, the authorities wanted to invoke Section 147 read with Section 148 of the Income Tax Act, 1961. The petitioners had asked for the reasons for such invocation. The reasons were supplied. The petitioners had filed a written objection thereto. The written objection has not been d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stances, it would be appropriate to set aside the impugned writing dated July 27, 2017. The Department is at liberty to consider and decide the written objection of the petitioners in accordance with law. The Income Tax Authorities will afford a reasonable opportunity of hearing to the petitioners prior to disposal of the written objection of the petitioners. Needless to say, the Authorities wil ..... X X X X Extracts X X X X X X X X Extracts X X X X
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