https://www.taxtmi.com/caselaws?id=252489 The court declined to entertain the petition challenging the notice seeking to reopen assessment for Assessment Year 2007-08 under Section 148 of the Income Tax Act, 1961, as the petitioner had already appealed to the Commissioner of Income Tax (Appeals) addressing all issues. The court criticized the Assessing Officer's delay in providing reasons for the notice and disposing of objections, emphasizing the importance of timely procedures to prevent harassment and ensure compliance. Despite passing the assessment order, the court directed no coercive tax recovery proceedings until the petitioner's appeal was resolved, concluding with remarks on the Assessing Officer's conduct and dismissing the petition without costs. en-us Wed, 09 Jul 2014 00:00:00 +0530 Mon, 27 Oct 2014 07:36:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=252489 The court declined to entertain the petition challenging the notice seeking to reopen assessment for Assessment Year 2007-08 under Section 148 of the Income Tax Act, 1961, as the petitioner had already appealed to the Commissioner of Income Tax (Appeals) addressing all issues. The court criticized the Assessing Officer's delay in providing reasons for the notice and disposing of objections, emphasizing the importance of timely procedures to prevent harassment and ensure compliance. Despite passing the assessment order, the court directed no coercive tax recovery proceedings until the petitioner's appeal was resolved, concluding with remarks on the Assessing Officer's conduct and dismissing the petition without costs. Case-Laws Income Tax Wed, 09 Jul 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=252489