TMI Blog2019 (11) TMI 275X X X X Extracts X X X X X X X X Extracts X X X X ..... sful, as this Court has dismissed the writ petition as stated supra. Therefore, the AO has rightly proceeded to pass the order of assessment. The question now to be answered is whether the petitioner was provided with sufficient opportunity or not before passing the order of assessment. Perusal of the impugned order of assessment shows that for five occasions, the matter was adjourned for the appearance of the Assessee and however, the Assessee failed to appear and not furnished any material details either in person or through authorized representative. Assessing Officer has completed the assessment and passed the impugned order. When such being the factual position, I do not think that the petitioner is entitled to canvass the cor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... itioner challenged the reopening by filing a writ petition in W.P.No.33318 of 2017 and this Court, disposed of the said writ petition on 27.02.2018, by directing the Assessing Officer to furnish the reasons for reopening and also, by granting liberty to the petitioner to file her objections/reply on such reasonings. Thereafter, the Assessing Officer furnished the reasons for reopening. The petitioner filed her objections against the reasons for reopening. Thereafter, the Assessing Officer rejected the objections through proceedings dated 25.04.2018 and the same was put to challenge before this Court in WP.No.19746 of 2018. This Court, by order dated 24.08.2018 has dismissed the said writ petition. Thereafter, the present impugned order of a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mpugned order of assessment was passed in pursuant to reopening of the assessment for the relevant assessment year 2013-2014. The petitioner had already approached this Court on two occasions, one immediately, on receipt of notice for reopening and another after rejection of the objections raised against the reasons for reopening. Though the petitioner succeeded in her first attempt, where, this Court has directed the Assessing Officer to furnish the reasons and consider the objections of the petitioner and thereafter, to pass the order, whereas, in the second attempt, challenging the order rejecting her objection for reopening, has not been successful, as this Court has dismissed the writ petition as stated supra. Therefor ..... X X X X Extracts X X X X X X X X Extracts X X X X
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