2017 (9) TMI 742

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..... nts ORDER The Court : An assessment order dated July 31, 2017 is under challenge in the present writ petition. Learned Senior Advocate for the petitioner submits that, the petitioner received a notice dated March 31, 2017 under Section 147 read with Section 148 of the Income Tax Act, 1961 for reopening of the assessment year 2010-2011 in respect of the petitioner. He submits that, the date of he .....

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..... 147/143(3) of the Income Tax Act, 1961. He submits that, the assessing officer ought not to have passed 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 a .....

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..... o the reopening as also the assessment. He draws the attention of the Court to the recording of the impugned order and submits that, nobody of the petitioner appeared pursuant to the notice under Section 142(1) of the Income Tax Act, 1961. I have considered the rival contentions of the parties and the materials made available on record. By a notice dated March 31, 2017, the authorities proposed .....

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..... 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 Se .....

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..... ealing with and disposing of the reasons and the objections raised. The Assessing Officer will communicate his reasoned order to the petitioner forthwith thereafter. He will, thereafter, be at liberty to undertake the assessment under Sections 143(2) and 142(1) of the Income Tax Act, 1961, in the event, he decides not to drop the proceedings. The rival contentions raised by the parties are kept o .....

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