2021 (9) TMI 1183

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..... g Counsel ORDER Captioned writ petition turns on a very short point and therefore, with the consent of Mr.S.Sathiyanarayanan, learned counsel for lone writ petitioner and Ms.Hema Muralikrishnan, learned Revenue counsel, who accepts notice on behalf of sole respondent, main writ petition is taken up. 2. A notice being 'notice dated 24.03.2021 pertaining to assessment year 2015-2016 bearing r .....

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..... shafts principle being ratio of Hon'ble Supreme Court in GKN Driveshafts (India) Ltd., Vs. Income-Tax Officer and others reported in (2003) 259 ITR 19. 5. The respondent has responded to aforementioned request of writ petitioner vide communication dated 03.05.2021 giving reasons for reopening the writ petitioner's case. To be noted, this communication does not mention about writ petitione .....

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..... ices. The Assessing Officer is bound to furnish reasons within a reasonable time. On receipt of reasons, the noticee is entitled to file objections to issuance of notice and the Assessing Officer is bound to dispose of the same by passing a speaking order. In the instant case, as the reasons have been disclosed in these proceedings, the Assessing Officer has to dispose of the objections, if filed, .....

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