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2019 (1) TMI 1280

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..... py of the reasons recorded by the Assessing Officer before issuing the impugned notice. The same is annexed to the reply at Exh. 'B' thereto. In support of the Petition seeks liberty to file objections to the full copy of the reasons recorded for issuing the impugned notice dated 21st March, 2018, now received by the Petitioner. This for consideration of the Assessing Officer while disposing of .....

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..... . Ruturaj Gurjar, for the Petitioner. Mr. A. R. Malhotra with Mr. N.A. Kazi, for the Respondents. P.C: At the request of the parties, this Petition is taken up for final disposal at this stage. 2. This Petition under Article 226 of the Constitution of India, challenges a notice dated 21st March, 2018 issued under Section 148 of the Act by Respondent No.1 Assessing Officer. The imp .....

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..... ADHUKAR A V E S CIRCLE 6(3)92), MUMBAI. 4. The Petitioner had objected to the reasons as communicated. The Assessing Officer by an order dated 7th December, 2018, rejected the objections. 5. The Respondent has now filed Affidavit in reply dated 16th January, 2019 to the Petition. In the above reply, the Respondent has annexed a fully copy of the reasons recorded by the Assessing Offic .....

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..... 018, it would be appropriate to set aside the order dated 7th December, 2018 of the Assessing Officer disposing of the objections. This to enable the Petitioner to file its objections afresh and the Assessing Officer to dispose of the objections after due consideration. 8. In the above view, we pass the following order: (i) The Petitioner at liberty to file its objections to the reasons rec .....

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..... e above view, the stay which was granted of the impugned notice on 21st December, 2018 and continues till today, will continue for a further period of 10 weeks from today i.e. upto 29th March, 2019. 10. Needless to state, if the objections are disposed of by the Assessing Officer adverse to the Petitioner and no stay of the impugned notice is obtained by the Petitioner within a period of ten we .....

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