TMI Blog2018 (1) TMI 1617X X X X Extracts X X X X X X X X Extracts X X X X ..... been given to the assessee before the completion of the assessment, the re-assessment is invalid and liable to be annulled and we do so. Appeal filed by the assessee is allowed. - ITA No.1372/Mds/2017 - - - Dated:- 10-1-2018 - Shri Abraham P.George, Accountant Member And Shri George Mathan, Judicial Member Appellant by : Mr.T.Banusekar, CA Respondent by : Mr.N.Madhavan, ACIT ORDER George Mathan, ITA No.1372/Mds/2017 is an appeal filed by the assessee against the Order of the Commissioner of Income Tax (Appeals)-2, Chennai, in ITA No.12/CIT(A)-2/2014-15 dated 31.03.2017 for the AY 2006-07. 2. Shri N.Madhavan, ACIT represented on behalf of the Revenue and Shri T.Banusekar, CA, represented on behalf of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mmunicated or coming out with any objections whatsoever to the re-opening itself in view of the provisions of Sec.292BB, the reassessment was held to be valid. The Ld.AR submitted that no evidence whatsoever having been produced to prove service of the reasons by the Revenue other than a noting on the letter of the assessee asking the IT Inspector to put up the reasons and convey the reasons, it was a submission that the reasons having not been given to the assessee before the completion of the assessment. In view of the decision of the Bombay High Court in the case of Videsh Sanchar Nigam Ltd. reported in 340 ITR 66 (Bom) wherein it has been held reasons not furnished to the assessee till completion of the assessment since the reasons r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r Section 143(3) of the Act. Therefore, if an order of assessment has to be challenged, necessarily an appeal has to be preferred and only in rarest of rare case, Courts would entertain challenge to assessment orders in writ proceedings. Thus, the procedure adopted by the respondent is completely flawed, which goes to the root of the matter, thereby, vitiates the entire proceedings. 4. It was a submission that the reasons recorded have not been given to the assessee, the valuable right of the assessee to object to the same itself has been violated. It was a submission that re-assessment was liable to be quashed. 5. In reply, the Ld.DR vehemently supported the order of the AO and the Ld.CIT(A). It was a submission that the IT Inspector ..... X X X X Extracts X X X X X X X X Extracts X X X X
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