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M/s Elite Pharmaceuticals & Another Versus Income Tax Officer, Ward 46 (1) Kolkata

2017 (10) TMI 542 - CALCUTTA HIGH COURT

Reopening of assessment - Held that:- Department had invoked Section 148 of the Act of 1961 in respect of three assessment years as against the petitioners. The Department has also supplied the reasons for such invocation. The petitioners had replied .....

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ised, but proceeded to pass an order of assessment after reopening the assessment under Section 148. Such a procedure, in my view, is not available to the Assessing Officer. The Assessing Officer ought to have disposed of the objections raised by the .....

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same is set aside. All consequential steps taken pursuant to in terms of impugned order of assessment including notice under Section 271 of the Act of 1971 are also set aside. - WP No. 985 of 2016 - Dated:- 15-9-2017 - Debangsu Basak, J. Mr. R.N.Dut .....

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ion. The petitioners also challenge a notice under Section 271 of the Act of 1971. Learned Advocate for the petitioners submits that, the Department sought to reopen the assessment for three assessment years through notices purported to be under Sect .....

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ts that, the authority was obliged to dispose of the objections before the authorities proceeding to pass an order of assessment. He refers to the impugned order of assessment and submits that, the Assessing Officer has proceeded to dispose of the re .....

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ed Advocate appearing for the Department submits that, the petitioners have preferred an appeal against one of the interlocutory orders passed by the Court in the present writ petition. Such appeal is pending. I have considered the rival contentions .....

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ch invocation. The petitioners had replied thereto. It was incumbent upon the authorities to consider and decide the objections raised by the petitioners before proceeding to assess the reopened assessment years. In the present case, the Assessing Of .....

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