9911796707
TMI Blog2025 (5) TMI 38X X X X Extracts X X X X X X X X Extracts X X X X ..... to issue a Writ of Certiorari or a Writ in the nature of Certiorari or any other appropriate Writ, Order or direction, calling for the records of the Petitioner's case and after going into the legality and propriety thereof, to quash and set aside the notice u/s 148 dated 30.03.2021 ("Exhibit C1"), the notices issued under section 143(2) dated 07.07.2021 ("Exhibit D1") notice issued under section 142(1) dated 04.01.2022 ("Exhibit F") and the Order dated 25.03.2022 ("Exhibit G2") disposing of Petitioner's objections." 4. After service of notice under Section 148 dated 30 March 2021 to reopen the assessment for the assessment year 2015-2016, the Petitioner requested the reasons and was supplied with such reasons on 7 July 2021. The Petitio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Hence, the objection raised by you with regard to the opening of assessment proceedings u/s 147 of the I.T. Act, 1961 for the A.Y. 2015-16 be treated as disposed off". 7. Thus, in the entire impugned order dated 25 March 2022, the AO has not bothered to deal with the Petitioner's objections but merely referred to some precedents on the subject. Paragraph 7 is most unfortunate because the AO, without bothering to deal with the Petitioner's objections, has given himself a certificate that the Petitioner's objections "have been adequately and properly dealt with". Following this certificate, is a virtual warning that no further objections will be entertained under any circumstances because, in the opinion of the AO, "objection followed by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing on the assessee's objections, the AO's cannot frustrate the scheme provided in GKN Driveshafts India Ltd. (supra). The impugned order is an instance where the AO has virtually declined to exercise the jurisdiction vested in him and to discharge the duty expected of him. 10. For the above reasons, we set aside the impugned order dated 25 March 2022 and direct the AO to consider the Petitioner's objections filed on 14 February 2022 and dispose of such objections within four weeks of uploading this order. 11. Further, in the peculiar facts of this case, we direct that if the AO makes an order adverse to the Petitioner's interest, the reassessment proceedings should not commence for four weeks from the date this order is communicated to t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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