9911796707
TMI Blog2024 (2) TMI 399X X X X Extracts X X X X X X X X Extracts X X X X ..... for the assessment year 2017-18. 3. The learned Single Bench has dismissed the writ petition on the ground that the assessee would be entitled to raise all issues in the re-assessment proceedings. The correctness of the order is challenged in this appeal. 4. We have heard the learned advocates for either of the parties. 5. The assessing officer had sought to reopen the assessment for the assessment year 2016-17 relevant to the financial year 2015-16. The said reopening proceedings were put to challenge by the writ petitioner by filing WPA 20669 of 2022 which was allowed by order dated 28.07.2022. The said order has become final and the department had not filed any intra court appeal against the said order. With regard to the assessment ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... enge before this court by way of the writ petition in WPA 20671 of 2022. 6. The said writ petition was allowed by order dated 28.09.2022 on the ground that there has been violation of principles of natural justice and the matter was remanded back to the assessing officer for fresh consideration. Subsequently, the additional representation was given by the assessee and the assessee was heard in the matter and the order under Section 148A(d) of the Act was passed which was impugned in the writ petition. The revenue seeks to sustain the order passed in the writ petition by contending that the order has been passed after affording an opportunity of personal hearing to the assessee, the order is a speaking order and the writ court cannot adjudi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e order passed under Section 148A(d) of the Act. In the instant case, on perusal of the impugned order in the writ petition dated 4.08.2023, we find that there are glaring omissions and more particularly the condition precedent for exercise of the power of reopening the assessment are conspicuously absent. Though the order dated 4.08.2023 appears to be an elaborate order, the conclusion is only in one paragraph, namely, para 8. The assessing officer has stated that the bank statements in respect of the transactions done for the financial year 2015-16 (assessment year 2016-17) has to be mandatorily verified to examine the nature of transactions. This cannot done by the assessing officer because the proceedings initiated by the assessing offi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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