TMI Blog2023 (4) TMI 953X X X X Extracts X X X X X X X X Extracts X X X X ..... the noticee is entitled to file objections. There have been a plethora of judgments reiterating the importance of furnishing the reasons for reopening to the assessee so that the assessees in appropriate cases bring to the notice of the A.O. facts which could persuade the A.O. to drop the reassessment proceedings on the ground that the reopening was not warranted based upon issues of facts or of law of which the A.O. was either ignorant of or had entertained misconceptions regarding the same. It can be seen from the facts narrated hereinabove that after receipt of notice under Section 148 of the Act, by the Petitioner, there was some delay in filing the return. Petitioner had consistently requested the A.O. to furnish the reasons for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... il, 2021 and was advised rest for a period of one and half months. The Petitioner states that a notice under Section 142(1) of the Act was issued on 17th June, 2021 which was replied expressing the inability of the Petitioner to upload the return of income as the access for fling the return had not been enabled. It was also urged during the course of argument by the learned Counsel for the Petitioner that the portal during the relevant time had developed some operational glitches by the service providers, on account of which the Petitioner was unable to upload the return, which was finally uploaded on 16th August, 2021, when the option to file the return had been enabled. 3. Learned Counsel for the Petitioner urged that in response to th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lly the return of income having been filed, and the Petitioner having participated during the reassessment proceedings was estopped from challenging the order of assessment impugned on the ground that reasons had not been furnished. Reliance in this regard was placed upon a judgment of this Court in the case of Amaya Infrastructure (P.) Ltd. V/s. Income-tax Officer, Ward 12(1) (1) [2017] 79 taxmann.com 345 (Bombay). 6. We have heard learned Counsel for the Parties. 7. As per the ratio of the judgment of the Apex Court in GKN Driveshafts (India) Ltd. V/s. Income-tax Officer Ors [2003] 259 ITR 19(SC), after the issuance of notice under Section 148 of the Act, the noticee is required to file a return if he so desires and to se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fore failure on the part of the A.O. to furnish reasons recorded for purposes of reopening the assessment does make the order of assessment unsustainable in law. 9. Reliance placed by Mr. Kumar, learned Counsel for the revenue on the judgment of this Court in the case of Amaya Infrastructure (P.) Ltd. is inapt. This was a case where this Court had dismissed the petition on the ground that the Petitioner had chosen to submit itself to the jurisdiction of the A.O. during the reassessment proceedings. However, what is important to note here is the fact that in the said case, reasons had not only been furnished to the Petitioner but the Petitioner had also filed its objections to the reopening which objections were considered and an order pa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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