TMI Blog2019 (9) TMI 480X X X X Extracts X X X X X X X X Extracts X X X X ..... ions which were duly acknowledged by the portal of the revenue, but without deciding the objections or issuing any show cause notice, AO had passed impugned order and issued a demand notice under Section 156. The stand of the revenue is that those objections never reached the AO. Once the objections were duly uploaded on the portal of the revenue, this argument would not be available to the rev ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... For The Petitioner : Mr. Ajay Kumar, Advocate with Mr. Prakash Kumar Sinha, Advocate And Mr. Aman Bansal, Advocate For The Respondent : Mr. Tejinder K. Joshi, Sr. Standing Counsel ORDER AJAY TEWARI , J (ORAL) 1. By this petition, the petitioner has challenged the subsequent assessment carried out under Sections ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lied upon the decision of various High Courts and Apex Court in GKN Driveshafts (India) Ltd. vs. ITO (2003) 259 ITR 19 (SC), Garden Finance Ltd. vs. Asstt. Commissioner of Income Tax (2004) 137 Taxman 49 and Home Finders Housing Ltd. vs. ITO, Chennai (2018) 93 Taxmann.com 371 , wherein it was held that Assessing Officer is bound to pass a speaking order on the objections raised by the petitio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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