2016 (11) TMI 1027

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.... of Certiorari to quash the notice dated 10.02.2015 issued by the first respondent under Section 148 of the Income Tax Act, 1961. By the said notice, the first respondent has stated that he has reasons to believe that the income chargeable to tax for the Assessment Year 2011-12 has escaped assessment within the meaning of Section 147 of the Income Tax Act, 1961 and proposed to reassess the income for the above said assessment year and the petitioner was called upon to file the Return of Income in the prescribed format. Pursuant to which, it appears that the petitioner has submitted the Return of Income and also made a request to the respondents to furnish the reasons for reopening the assessment. Pursuant to the said request made, the first....

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....as to record reasons in writing and furnish the same to the assessee, if an assessee makes a request and thereafter the assessee has to be given 15 days time to submit objections to the reasons furnished by the officer concerned and on such objections being filed, the officer concerned has to pass a speaking order and communicate the same to the petitioner. This procedure is to be followed by every Assessing Officer in cases relating to reopening as reiterated by several orders of this Court as well as the Division Bench. However, in the instant case, the petitioner approached this Court, challenging the notice dated 10.02.2015 issued under Section 148 of the Income Tax Act that too after receipt of reasons for reopening and this Court cann....