TMI Blog2019 (8) TMI 23X X X X Extracts X X X X X X X X Extracts X X X X ..... g order but straightaway passed an assessment order, and simultaneously rejected the contention of the Petitioner. This Court has, therefore, no hesitation in setting aside reassessment order dated 29th December, 2018 for the Assessment Year AY 2011-12. Consequently, a direction is issued to the AO to once again take up for consideration, the Petitioner s objections to the reopening of the assessment for the aforementioned AY and dispose of those objections by a reasoned order not later than four weeks from today. - W.P.(C) 593/2019 & CM No. 2670/2019 - - - Dated:- 29-7-2019 - S. MURALIDHAR AND TALWANT SINGH JJ. Petitioner Through: Mr. Piyush Kaushik and Mr. S.P. Singh, Advocates Respondents Through: Ms. Vibh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1961 (the Act ) without the procedure laid down by the Supreme Court in GKN Driveshafts (India) Ltd. v. ITO (2003) 259 ITR 19 (SC) being complied with? 3. This Court has emphasised in several decisions that the procedure outlined by the Supreme Court in GKN Driveshafts (India) Ltd. (supra) is sacrosanct. In other words, where in response to a notice issued under Section 147 by the AO, the Assessee seeks the reasons to believe that prompted the re-opening, and files objections thereto, those objections have to be considered on their merits and only a reasoned order has to be passed thereon by the AO. Importantly, this has to happen prior to the AO proceeding with the re-assessment. 4. In Sabh Infrastructure Ltd. v. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t observed: 3. We are of the opinion that in view of the language of the Supreme Court in GKN Driveshafts [2003] 259 ITR 19 the Assessing Officer should have rejected the objections, if he thought it appropriate to do so, before passing the final order and not simultaneously. 4. This position was reiterated by this Court in Sita World Travels (India) Ltd. v. CIT (2004) 140 Taxman 381 (Del). 5. We cannot appreciate how, in spite of the clear language used by the Supreme Court as well as this Court, the Assessing Officer did not comply with the requirement of law. 7. This Court has, therefore, no hesitation in setting aside reassessment order dated 29th December, 2018 for the Assessment Year AY ..... X X X X Extracts X X X X X X X X Extracts X X X X
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