TMI Blog2022 (8) TMI 912X X X X Extracts X X X X X X X X Extracts X X X X ..... orders dated 19.03.2022, the objection raised by the petitioner has not been properly considered, is not appealing to this Court at this juncture because there has been consideration and rejection has been made and if that will have any repercussion in the present impugned orders i.e., assessment orders dated 28.03.2022, the same can very well be assailed collaterally, if the petitioner has chosen to go before the Appellate Authority, challenging the impugned assessment orders. Therefore, the said objections raised by the petitioner or the ground urged by the petitioner with regard to the jurisdiction of the Revenue, to invoke Section 147 or Section 148 is concerned, that cannot be gone into at this juncture especially in these writ peti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... N.V.Balaji [in both W.Ps] For the Respondents : Mrs.Hema Muralikrishnan Senior Standing Counsel [in both W.Ps] COMMON ORDER Since the issue raised in these writ petitions is common, with the consent of the learned counsel appearing for both sides, these writ petitions were heard together and are disposed of by this common order. 2. The petitioner is an assessee under the respondent. In order to reopen the assessment for the Assessment Years 2015-16 and 2016-17, notices were issued under Section 148 of the Income Tax Act, 1961 [in short, 'the Act'] on 31.03.2021. 3. After filing the return, the petitioner sought for reasons for such reopening on 30.04.2021. Pursuant to which, reasons were revealed by the Revenue o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... very rejection made against the objections by order dated 19.03.2022 itself cannot be sustained, as it has not been properly considered by the Revenue. 9. Heard Mrs.Hema Muralikrishnan, learned Senior Standing Counsel appearing for the respondents, who would submit that, it is not the case, where the procedure contemplated in GKN Driveshafts (India) Ltd Vs. Income Tax Officer and others dated 25.11.2002 reported in [2003] 259 ITR 19 (SC) has not been followed. Reasons were revealed by the Revenue, for which, objections have been raised by the assessee and those objections having been considered, was rejected by the order of the Revenue dated 19.03.2022. 10. Though a challenge was made against the said orders dated 19.03.2022, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed collaterally, if the petitioner has chosen to go before the Appellate Authority, challenging the impugned assessment orders. 13. Therefore, the said objections raised by the petitioner or the ground urged by the petitioner with regard to the jurisdiction of the Revenue, to invoke Section 147 or Section 148 is concerned, that cannot be gone into at this juncture especially in these writ petitions. 14. However, after the rejection was made on 19.03.2022 of the objections of the assessee, a reasonable time should have been given to the assessee to respond to the show cause notices. It may be either the final show cause notice or by way of notice either under Section 142 (1) or Section 143 (2) of the Act as the case may be. However, in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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