2016 (1) TMI 235

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....ce Akil Kureshi ) 1. Heard learned advocate Mr. Parimalsinh Parmar for the petitioner and Mr. Manish Bhatt for the department, who appear on advance copy on our request. 2. Petitioner has been visited with notice for reopening of the assessment which was previously framed after scrutiny. Such notice dated 11.03.2015 has been issued beyond a period of four years from the end of relevant assessmen....

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....s upon the reasons being supplied. The Division Bench of this Court in case of Sahkari Khand Udhyog Mandal Ltd. vs. Assistant Commissioner of Income Tax reported in (2015) 370 ITR 107 (Guj) has also laid down a time frame within which, the Assessing Officer is expected to dispose of representation, if raised promptly by the assessee. 4. The Assessing Officer, by not disposing of the objections, w....