TMI Blog2017 (9) TMI 742X X X X Extracts X X X X X X X X Extracts X X X X ..... or the invocation of Section 147 read with Section 148 of the Income Tax Act, 1961 and the fate of the objections raised with regard thereto. The fate of the objections in the present case has not been made known to the petitioner by a speaking order. In such circumstances, interest of justice would be sub-served by setting aside the impugned order dated July 31, 2017 and requesting the Assessing Officer to dispose of the objections raised by the petitioner on July 26, 2017 to the reasons for invoking the Section 147 read with Section 148 of the Income Tax Act, 1961 as expeditiously as possible and preferably within a period of two weeks from the date of communication of this order to him as prayed for on behalf of the Department. - WP ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... an order of assessment without considering the objections raised on July 26, 2017 by the petitioner. In such circumstances, he submits that, the impugned order stands vitiated by the breach of principles of natural justice, as the petitioner was not afforded a reasonable opportunity of hearing at the stage of consideration of the objection to the reasons for reopening as well as the assessment year. Moreover, the Assessing Officer ought not to have passed a combined order as done in the present case. The objections raised by the petitioner to the reasons given ought to have dealt with by the Assessing Officer. Thereafter, the Assessing Officer should have passed the order of assessment. The revenue is represented. Learned Advocate fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ider and decide the objection raised by the petitioner in respect of the reasons given for reopening the assessment under Section 147(2) read with Section 148 of the Income Tax Act, 1961. In the instant case, the impugned order not having dealt with the objections raised, the Assessing Officer ought not to have proceeded further and passed the order of assessment. An assessee is entitled to know the reasons for the invocation of Section 147 read with Section 148 of the Income Tax Act, 1961 and the fate of the objections raised with regard thereto. The fate of the objections in the present case has not been made known to the petitioner by a speaking order. In such circumstances, in my view, interest of justice would be subserved by settin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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