TMI Blog2023 (1) TMI 1261X X X X Extracts X X X X X X X X Extracts X X X X ..... ght as back as in April 2018. The order sheet and assessment order clearly indicate that entire proceeding has been hurriedly completed between 18.12.2018 and 28.12.2018 in order to complete the same within the time limit i.e. 31.12.2018. This Court by following the authority in GKN Driveshafts [ 2002 (11) TMI 7 - SUPREME COURT] has held that procedure is mandatory. The dates and events recorded by us hereinabove clearly indicate that from April 2018 to December 2018, the A.O has not taken any action which is more or less similar in the case of Deepak Extrusions [ 2017 (3) TMI 1257 - KARNATAKA HIGH COURT] . The Hon ble single Judge has rightly noticed in para 8 of the impugned order that by no stretch of imagination, it could be held th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al assessment order on 28.12.2018. The assessee challenged the same in the instant writ petition and the petition has been allowed. Feeling aggrieved, Revenue has filed this appeal. 4. Shri Sanmathi submitted that reasons were sought by the assessee on 10.04.2018 and reasons were given on 28.09.2018. Assessee wrote to the A.O. stating that it had not received the communication dated 28.09.2018. Hence, the assessee was called upon for hearing on 18.12.2018 and a copy of the communication dated 28.09.2018 containing the reasons was given. The assessee submitted its objection on 20.12.2018 and it was discussed with the assessee on the same day. In view of paucity of time, final assessment order was passed on 28.12.2018. 5. In substance, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... efully considered rival submissions and perused the records. 8. In this case, the following dates are relevant: notice was issued on 23.03.2018; assessee has sought for reasons on 10.04.2018 (Annexure-C); the order sheet maintained by the A.O. produced by the Revenue, shows that assessee s representative appeared before the A.O. on 18.12.2018 and A.O has recorded thus: The Assessee was told that notice u/s 148 had been issued on 23rd March 2018 and the same was duly acknowledged and replied to by the Assessee vide letter dated 10th April 2018 though Under Protest as mentioned in the letter head. The reasons for reopening was duly intimated vide this Office letter dated 28.09.2018 and the same was handed over to the Company officia ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sheet and assessment order clearly indicate that entire proceeding has been hurriedly completed between 18.12.2018 and 28.12.2018 in order to complete the same within the time limit i.e. 31.12.2018. 10. The main contention urged by Shri Sanmathi is that it is a curable defect and Hon ble Gujarath High Court in Banaskantha District Oilseeds Growers Co-op Union Ltd. Vs. Assistant Commissioner of Income Tax 2015 taxman.com 50 the Hon ble Madras High Court in Home finders Housing Ltd., have remanded the matter to the A.O. for reconsideration. We may record that this Court by following the authority in GKN Driveshafts has held that procedure is mandatory. The dates and events recorded by us hereinabove clearly indicate that from April 2018 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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