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2016 (11) TMI 1719

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..... ] the petitioner/assessee is entitled to submit their objections to the reasons for reopening. It is only thereafter the respondent has to pass orders either accepting or rejecting the objections so made. Therefore, at this stage of the matter, the question of quashing the impugned notice does not arise in the light of the fact that after issuance of the impugned notice, by a communication dated .....

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..... .T.Saikrishnan for M/s.Sai, Bharath Ilan For the Respondent :Mr.T.Pramod Kumar Chopda, SSC ORDER Mr.T.Pramod Kumar, Chopda, learned Senior Standing Counsel accepts notice for the respondent. Heard both. By consent, the writ petition itself is taken up for final disposal. 2. The petitioner seeks to quash the notice issued by the respondent under Section 148 of the Income Tax Act, .....

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..... tioner on 7.9.2016 stating that no particulars have been furnished in the impugned notice and he is not aware of the basis for reopening and reiterated that there are no circumstances justifying reopening. 4. On receipt of the representation dated 7.9.2016, by a communication dated 24.10.2016, the respondent communicated the reasons for reopening. 5. In the light of the decision of the Hon&# .....

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..... isposed of granting 15 days' time from the date of receipt of a copy of this order, to the petitioner to submit his objections to the reasons for reopening communicated by proceedings dated 24.10.2016. On receipt of the objections, the respondent shall consider the same and pass a speaking order on merits and in accordance with law, within a period of 10 days thereafter. Till orders are passed .....

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