2015 (7) TMI 718

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.... earned during the accounting year. 2. On the facts and in the circumstances of the case, the Ld. CIT(A) ought to have upheld the order of the Assessing Officer. 3. It is, therefore, prayed that the order of the ld. CIT(A) may be set aside and that of the Assessing Officer be restored to the above extent. 3. At the outset, the Authorised Representative of the assessee submitted that he is supporting the order of CIT(A) under Rule 27 of the Income Tax Appellate Tribunal Rules, 1963 which provides that the respondent, though he may have not appealed, may support the order appealed against on any of the ground decided against him. He pointed out from Form No.35, being the appeal memo, filed before the CIT(A) that he had challenged initiat....

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....jections to the issuance of notice u/s 148 of the Act vide letter dated 11.11.2009 which was received in the office of the Assessing officer on 16.11.2009. He has placed a copy of the said letter on record. He further submitted that the impugned order was passed without disposing off the objections of the assessee separately and without waiting for reasonable time before passing the impugned re-assessment order and therefore, the re-assessment order is liable to be quashed. The AR of the assessee relied upon the order of the Hon'ble Gujarat High Court in the case of General Motors India P. Ltd. v. DCIT, [2013] 354 ITR 0244 (Guj.). He further submitted that this Bench of the Tribunal in the case of Shri Rameshbhai Babulal Shah vs. ACIT vide ....

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....ese facts show that the objections raised by the assessee against the issuance of notice u/s 148 of the Act were not disposed off by the Assessing Officer by passing a speaking order thereon and allowing reasonable time to the assessee after communicating the fate of the objections before proceeding with the re-assessment. The Hon'ble Gujarat High Court in the case of General Motors India P. Ltd v. DCIT (supra) has held as under:- "From the aforesaid discussion, we are of the considered opinion that the writ petition under article 226 of the Constitution of India is maintainable where no order has been passed by the Assessing Officer deciding the objection filed by the assessee under section 148 of the Act and assessment order has been pa....