TaxTMI 
TaxTMI 
2016 (4) TMI 313
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....ORDER This writ petition has been filed claiming the following reliefs: "(i) Issue a writ, order or direction in the nature of Certiorari and quash the reassessment proceedings initiated against the petitioner for A Y 2008-09 vide reassessment notice dated 18.3.13 (Annexure-2) issued by the Income Tax Officer - 6(2), Kanpur / respondent no.2 and all consequential proceedings initiated or conclud....
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....ecifically mentioned. Learned counsel for the department submits that the objection of the assessee was considered and thereafter the order was passed by the Assessing Officer and, therefore, the assessee should participate in the reassessment proceedings. We have carefully considered the submissions advanced by the learned counsel for the parties. It is undisputed that pursuant to the notices ....
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....s reported in 2003 (259)ITR 19 SC considered the duty of the assessing authority to decide the objection and held as under:- "We see no justifiable reason to interfere with the order under challenge. However, we clarify that when a notice under Section 148 of the Income Tax Act is issued, the proper course of action for the noticee is to file return and if he so desires, to seek reasons for issui....