TMI Blog2017 (12) TMI 1688X X X X Extracts X X X X X X X X Extracts X X X X ..... sole basis for re-opening and for such reason, re-open cannot be made as it would amount to change of opinion - HELD THAT:- From the papers filed in the typed set of papers, find that the petitioner has not sought for the reasons for re-opening of the assessment. If the petitioner had sought for the reasons, it would have been furnished by the Assessing Officer after which the petitioner can file ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tiated against the petitioner - W. P. No. 33560 of 2017 and WM. P. No. 37082 of 2017 - - - Dated:- 21-12-2017 - MR T. S. SIVAGNANAM, J. For The Petitioner : Mr. G K. Muthukumaar For The Respondent : M/s.Hema Muralikrishnan And Senior Standing Counsel ORDER Heard Mr. G K. Muthukumaar, learned counsel for the petitione ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t for the reasons for re-opening of the assessment. If the petitioner had sought for the reasons, it would have been furnished by the Assessing Officer after which the petitioner can file his objections and a speaking order will have to be passed by the respondent on the objections as per the decision of the Hon'ble Supreme Court in the case of GKN Drive Shafts (India) Limited vs. Income Tax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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