2017 (1) TMI 1032

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....t JUDGMENT ( Per : Honourable Mr. Justice M. R. Shah ) 1.0. By way of this petition under Article 226 of the Constitution of India, the petitioner has prayed for appropriate writ, direction and order to quash and set aside the impugned notice under Section 148 of the Income Tax Act, by which, the assessment for AY 2011-12 is sought to be reopened alleging inter alia that income chargeable....

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....sons recorded, in which, ground nos. 1 & 3 in the original reasons are the same. It is submitted that when it was pointed out that in the earlier assessment year, deduction under Section 10[B] of the Income tax Act, 1961 was granted, still the same has not been dealt with by the Assessing Officer. Notice returnable on 28th December 2016. By way of ad interim relief, it is directed that th....

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....ons dated 06.09.2016 and 18.10.2016. However the same has not been dealt with on merits by the Assessing Officer who has issued the impugned notice under Section 148 of the Act on the ground that the same are submitted belatedly. However, it is not in dispute that till 06.09.2016 and 18.10.2016 the Assessing Officer had not finalized the reassessment proceeding. Therefore, the Assessing Officer ou....

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....Bench of this Court, even after disposal of the objections by passing speaking order, some reasonable time is to be given to the assessee to challenge the notice and the order disposing of the objection, it is observed and directed that in case the decision on the objection is against the assessee and the Assessing Officer does not agree with the objections raised by the petitioner-assessee, in th....