TaxTMI 
TaxTMI 
2015 (2) TMI 845
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.... record all the grounds since we are inclined to remand the assessment proceedings to the Assessing Officer on the limited question of denying the reasonable opportunity to the petitioner to represent its case. 3. The brief facts are as under : 3.1 For the assessment year 2006-07, the assessment order was passed on August 11, 2008, after scrutiny. To reopen such assessment, a notice was issued under section 148 of the Income-tax Act, 1961 (herein after referred to as "the Act"), on March 20, 2013. Along with the notice, reasons for reopening were also supplied. The petitioner objected to the process of reopening under communication dated November 15, 2013. Such objec....
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.... first pass a speaking order on objections raised by the assessee against reassessment proceedings as directed by the Supreme Court and then ask for any further information in the course of the reassessment proceedings. In the circumstances kindly adjourn the hearing to any other date at the convenience of the honourable Sir." 3.3 It is not in dispute that such communication was received by the Assessing Officer in person as the inward stamp shows on the said notice, a copy of which is produced at page 77 of the compilation. Despite this, the Assessing Officer passed the impugned order of assessment on November 22, 2013 itself. 4. We are of the opinion that the Assessing Officer showed undue hurry in concluding the assessment proceedings....
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....orum. The decision of the Supreme Court in the case of Whirlpool Corporation v. Registrar of Trade Marks reported in [1999] AIR 1999 SC 22 may be referred to in this respect. Page No : 0527 7. Before concluding, we would like to clarify two aspects. Firstly, in his application dated November 22, 2013, the petitioner had insisted that the Assessing Officer must pass a speaking order disposing of the objections to the reopening of assessment as is provided in the decision of the Supreme Court in the case of GKN Driveshafts (India) Ltd. v. ITO reported in [2003] 259 ITR 19 (SC). This was almost made a pre-condition for the petitioner to participate further in the assessment proceedings. We do not approve of any such approach on the part of t....