2017 (2) TMI 1115

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....on 143(3) read with Section 147 of the Act, passed for the Assessment Year 2010-11. 2. This petition was on board on 25th January, 2017. At that time we passed the following order: "2. It is the Petitioner's grievance that its objections to the reasons recorded in support of the impugned notice was disposed of by the Assessing Officer on 22nd December, 2016 adverse to the Petitioner. Immediately, on 23rd December, 2016, the Petitioner addressed a communication to the Assessing Officer, pointing out that it is in the process of considering a challenge to the re-opening notice and the order dated 22nd December, 2016, disposing of its objections. Therefore, invited attention of the Assessing Officer to the decision of this Court in Asia....

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....articular the averment made in the petition : "that no notice dated 14th October, 2016 as alleged by respondent no. 1 to be issued, was served upon the petitioner or its representative." 5. Our attention is thereafter invited to paragraph 16 of the affidavit in reply dated 8th February, 2017. of Mr. Salil Ahire, the Assessing Officer and in particular Exhibit C thereto which is copy of the letter dated 14th October, 2016 referred to above. In particular our attention is invited to the acknowledgement of the Trustee of receipt of the letter dated 14th October, 2016 on 17th October, 2016. We also note that petition is verified by the same person whose acknowledgement appears on the letter dated 14th October, 2016. 6. The petitioner has f....