TMI Blog2020 (12) TMI 1310X X X X Extracts X X X X X X X X Extracts X X X X ..... not promptly raised objections, the Respondent cannot be faulted for proceeding further to take final decision. When this view was expressed, Learned Counsel for the Petitioner has sought permissions of this Court to withdraw the Writ Petition with liberty to the Petitioner to apply for reviving the appeal against the impugned order before the Commissioner of Income Tax (Appeals)-4, Chennai, so a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assed by the Respondent re-assessing the liability of the Petitioner for the assessment year 2012-2013 under Section 143(3) read with Section 147 of the Income Tax Act, 1961 (hereinafter referred to as the 'IT Act' for short). 3. It is brought to notice that the Petitioner, in addition to this Writ Petition, had filed appeal in ITA No. 161/17-18/CIT(A)-4/AY: 2012-13 under Section 250(6) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e dated 30.08.2017 which had culminated in the order dated 20.12.2017 passed by the Respondent. The contention raised in this Writ Petition citing the decision of the Hon'ble Supreme Court of India in GKN Driveshafts (India) Ltd., -vs- Income Tax Officer [(2003) 1 SCC 72] is that without disposing the objections raised by the Petitioner in the letter dated 22.11.2017, the Respondent ought not ..... X X X X Extracts X X X X X X X X Extracts X X X X
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