Court overturns assessment reopening order, citing inadequate consideration of objections. Remand ordered for fresh review.

The court set aside the order for re-opening assessment due to the respondent's failure to consider the petitioner's objections adequately, including not providing the sanctioning order by the Commissioner. Emphasizing the need for meaningful disposal of objections, the court remanded the matter for a fresh consideration of the objections raised by the petitioner, directing the respondent to pass a speaking order promptly. The writ petition was allowed without costs to either party.

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Issues:
Challenging the order for re-opening assessment based on directives from the Hon'ble Apex Court of India in GKN Driveshafts India Ltd. case, non-consideration of objections raised by the petitioner, failure to furnish the sanctioning order by the Commissioner, and the need for meaningful disposal of objections.

Analysis:
The writ petition challenges the order passed by the respondent regarding the objections filed by the petitioner for re-opening the assessment. The petitioner, a private limited company, contends that the respondent did not follow the directives from the Hon'ble Apex Court of India in the GKN Driveshafts India Ltd. case while disposing of the objections. The petitioner raised specific objections on 26.06.2018, emphasizing that the reasons for re-opening the assessment under Section 147/148 of the Act should be based on new/tangible material on record. However, the competent Assessing Officer failed to address these objections in the order, leading to the petitioner's dissatisfaction.

The petitioner also highlighted that the order of the Commissioner granting sanction was not provided, preventing the petitioner from raising additional grounds. The court acknowledged the importance of the petitioner having access to the sanctioning order to defend their case properly. It was noted that the order disposing of the objections on 28.11.2018 did not address the objections raised by the petitioner adequately, indicating a lack of meaningful consideration by the Assessing Officer.

The court emphasized that the disposal of objections must be meaningful, with findings given by the Assessing Officer in accordance with the provisions of the Income Tax Act. Referring to the GKN Driveshafts India Ltd. case, it was reiterated that objections, both factual and legal, should be considered with reference to the Act's provisions and principles, enabling the assessee to defend their case effectively. As the objections raised by the petitioner were not properly considered in the order dated 28.11.2018, the court decided to remand the matter back for fresh consideration of the objections.

Consequently, the impugned order was set aside, and the matter was remanded to the respondent for a thorough reevaluation of the objections raised by the petitioner on 26.06.2018. The court directed the respondent to pass a speaking order, considering all objections promptly. The writ petition was allowed with no costs incurred by either party.

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