2016 (4) TMI 313

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....espondent : C. S. C., It, S. Chopra 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 con....

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....ring the relevant assessment year 2008-09 were specifically 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 par....

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.... Driveshafts (India) Ltd. v. Income Tax Officer and Others 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 ....