TMI Blog2022 (3) TMI 729X X X X Extracts X X X X X X X X Extracts X X X X ..... n the said conclusion, re-opening by the subsequent Assessing Officer only on the basis of such audit objection is bad in law. This has been raised in ground F to the petition and in the affidavit in reply of one Mr. P.D. Chougule affirmed on 25th June, 2015, respondent admit that the contents thereof are true and correct. - WRIT PETITION NO. 752 OF 2015 - - - Dated:- 11-3-2022 - K.R. SHRIRAM N. J. JAMADAR, JJ. Mr. P.J. Pardiwalla, Senior Advocate i/b Mr. Satish R. Mody for Petitioners. Mr. Suresh Kumar for Respondents. P.C. : 1. Paragraph nos.1 and 2 of the order dated 5th May, 2015 read as under : 1. The contention of Mr. Pardiwalla, learned senior counsel appearing on behalf of the petitioner is that t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... petition challenges the notice dated 31 March 2014 issued under Section 148 of the Income Tax Act, 1961 (the Act), seeking to reopen the assessment for the Assessment Year 2007-08. Prima facie, it appears that the reopening was initiated by the Assessing Officer on directions of his superiors emanating from an audit objections. In fact, when the objection was first raised, both the Assessing Officer and the Commissioner of Income Tax (Central) took a stand that there is no error in the assessment order and no reassessment proceedings were warranted. Thereafter an officer in the office of the Commissioner of Income Tax (Central) informed the Assessing Officer of the desire of the Commissioner that a notice for reopening be issued. Thereafter ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... icer to withdraw an order passed in defiance of the order of this Court. Therefore, the issue of action to be taken against the Assessing Officer Mr. P.D. Chougule in passing orders in defiance of the orders of this Court will be considered at the time of final hearing in the light of the explanation being offered by him. 6. Interim relief in terms of prayer clause (d). 3. Having considered the petition and the affidavit filed by respondent, we clearly agree with the observations of this court in the two orders quoted above. 4. In view of what is recorded in paragraph 4 of the order dated 9th July, 2015, the assessment order dated 11th February, 2015 has to be quashed and set aside. 5. In view of what is quoted in paragraph n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se (a) which reads as under : (a) that this Hon ble Court may be pleased to issue a writ of Certiorari or a writ in the nature of Certiorari or any other writ, order or direction in the nature of Certiorari calling for the records of the Petitioner s case and, after examining the legality and validity of the impugned notice issued by Respondent No.1 under section 148 of the Act dated 31st March, 2014 (being Exhibit Q hereto), the order passed by Respondent No.1 disposing off the objections raised by the Petitioner against the reopening of assessment under section 147 of the Income Tax Act, 1961 dated 27th January, 2015 (being Exhibit V hereto), and the order passed under section 143(3) r.w.s. 147 of the Act dated 11th February, 20 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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