TaxTMI 
TaxTMI 
2018 (2) TMI 1350
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....- against the petitioner- company. 2. The ground on which the said reassessment order is sought to be assailed before this Court directly is, the alleged breach of principles of natural justice by the Respondent-Assessing Authority viz., non-service of Statutory Notice under Section 148 of the Act and non- grant of adequate opportunity to raise the objections to the reassessment proceedings undertaken for the said A.Y.2009-10. 3. The relevant portion of the impugned order Annexure-F dated 18.12.2017 about the service of notice on the petitioner-company is quoted below for ready reference:- " 3. Issue of Notice u/s 148 of the Income-tax Act, 1961 and other notices: 3.1 After obtaining necessary approval of the Commiss....
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.... Deputy Commissioner on 15.12.2017 asking for some more time to raise objections up to 15.01.2018. The letter dated 01.12.2017 addressed to the Principal Officer of the said assessing company-M/s.Telecom Malaysia Berhad is produced on record, which referred to the initial notice issued under Section 148 of the Act on 29.03.2016 and thereafter, at least three notices were issued under Section 142(1) of the Act requiring attendance of the assessing company before the Tax Authority dated 29.09.2016, 12.07.2017 and 16.10.2017 and also letters dated 07.11.2017 and 22.11.2017. 5. The petitioner-company does not appear to have responded to any of these communications and either ask for the reasons for reassessment proceedings or raise its objec....
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....he Respondent-authorities for the proceedings undertaken against it. Paras 5 and 6 of the said communication dated 28.12.2017 vide Annexure-D is quoted below for ready reference:-. " 5. Nonetheless, in order to fully cooperate with the present proceedings and to understand the legal position, TM has already initiated the process of appointing a legal representative to appear before your good office. In addition, in accordance with the law declared by the Hon'ble Supreme Court of India in GKN Driveshafts (India) Ltd. vs. Income Tax Officer and Others (2003) 1 SCC 72], TM would like to exercise its right under law to seek reasons for issuance of the purported Statutory Notice. For doing so, TM understands that it has to file a ret....
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....ima-facie appears to be half truth and they do not completely reveal all the facts. 10. It cannot be believed that the proceedings initiated right in the Month of March 2016 followed by various notices throughout the period, on 29.03.2016, 02.06.2017, 12.07.2017, 11.10.2017 and 16.10.2017 followed by letter dated 07.11.2017, all have not been issued or served upon the petitioner- company. The stipulation in this regard in the quoted paras above in the impugned order, is a matter on record and this Court has no reason to disbelieve these facts and treat them as falsehood per se merely because the company wants to contend like this. 11. This is besides the point that once an order has been passed against the assessee, the assessee is bo....