TMI Blog2021 (7) TMI 839X X X X Extracts X X X X X X X X Extracts X X X X ..... 48 - HELD THAT:- If at all the petitioner is entitled to get a copy of the sanctioning order passed by the Commissioner, the same is to be furnished enabling the assessee to defend his case in the manner known to law. As far as the objections raised by the petitioner vide letter dated 26.06.2018 is concerned, the order disposing of the objections dated 28.11.2018 has not spelt out any fact relatin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not been considered. Thus, the matter is to be remanded back for fresh consideration of the objections filed by the writ petitioner on 26.06.2018. - W.P. No.33812 of 2018 - - - Dated:- 29-6-2021 - THE HONOURABLE MR. JUSTICE S.M. SUBRAMANIAM For Petitioner: Mr.N.V.Balaji For Respondent: Mr.D.Prabhu Mukunth Arunkumar, Standing counsel for Income Tax ORDER The writ petition is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s and evidence to be scrutinized. Such an exercise cannot be done in the present writ petition. However, the petitioner is able to point out that the objections raised by the petitioner on 26.06.2018, more specifically in para 2.1 regarding the reason to believe for reopening of assessment should be based on new/tangible material on record, have not been dealt with by the competent Assessing Offic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... concerned, the order disposing of the objections dated 28.11.2018 has not spelt out any fact relating to the objections or findings to the said objections raised by the petitioner. 6.Thus, this Court is of the opinion that the disposal of the objections must be meaningful and findings are to be given by the Assessing Officer to proceed with the matter by following the provisions of the Income T ..... X X X X Extracts X X X X X X X X Extracts X X X X
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