2018 (3) TMI 673

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....vocates for the Petitioner. Mr. N.C. Mohanty, Advocate for the Respondents. P.C: At the request of the learned counsel for the Parties, the Petition is being disposed of finally at the stage of admission. 2. This Petition under Article 226 of the Constitution of India challenges the notice dated 31.3.2017 issued under Section 148 of the Income-Tax Act, 1961 (The 'Act') and the ....

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....tter of reopening of assessments which interalia provides as under: "(iii) Where the reasons make a reference to another document whether as a letter or report, such document and/or relevant portions of such report should be enclosed alongwith the reasons." It is now in the affidavit-in-reply that the Revenue seeks to rely upon the report received from the Assistant Director of Income-Tax (I....

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....interest of justice that the impugned order dated 20.11.2017 disposing of the objections is set aside and the Petitioner is given an opportunity to file his objections afresh in the context of the material now available (relied upon by the Revenue). Mr. Khurana, the learned counsel for the Petitioner, states that they would file their fresh objections within two weeks from today. The Assessing Off....