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        Case ID :
        Income Tax

        Validity of reopening of assessment u/s 147 - it cannot be...

        High Court Upholds Reassessment Validity u/s 147; Petitioner Can't Contest Due to Lack of Speaking Order Request.

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                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.
                                Validity of reopening of assessment u/s 147 - it cannot be stated that the petitioner was not aware of the reasons for reopening of the assessment. The petitioner has replied to the proceedings initiated under Section 148 of the Income Tax Act, 1961. The petitioner has not asked for a speaking order - Having given up the right to ask for a speaking order, the petitioner cannot now turn around and question the Impugned Order by stating that it has been passed over-looking the safeguard prescribed in the case of GKN Drive Shafts (India) Limited. Further, case also does not warrant a speaking order in terms of the aforesaid decision of the Court. - HC
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