2014 (12) TMI 1274

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..... V. Aravind ORDER The petitioner has sought to quash the impugned assessment order passed by the respondent under Section 143 (3) read with Section 147 of the Income Tax Act, 1961, (hereinafter referred to as the 'Act') for the Assessment Year 2006-07 at Annexure-D and consequential notice of demand issued by the respondent in Form-7 dated 31.1.2014 for the Assessment Year 2006-07 at Annexu....

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....ceeding by issuance of questionnaire under Section 142(1) of the Act. 3. The learned counsel for the petitioner submits that the respondent has failed to assign reason for reopening the assessment which is a condition precedent for such re-opening and also the respondent has not intimated the same to the petitioner even though the petitioner has participated in the re-assessment proceedings. He....

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....ed, but not earlier. As per Annexure-D there is an assessment order passed, since the petitioner did not file another return as sought for by the respondent-Authority under Section 148 of the Act. It is submitted by the learned counsel for the respondent-Authority that the reassessment made by the Revenue could be challenged before the Appellate Authority. Hence, it is too premature for the petiti....