2018 (4) TMI 265

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.... both. 2. The petitioner has challenged a notice issued by the second respondent dated 19.3.2008 under Section 148 of the Income Tax Act, 1961 stating that he had reason to believe that the petitioner's income, which was assessable and chargeable to tax for the assessment year 2002-03, escaped assessment within the meaning of Section 147 of the said Act. Therefore, the second respondent propo....

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....ed the petitioner to send the letter dated 06.6.2008 objecting to the reopening proceedings. In response to the said letter, the first respondent sent a reply dated 12.8.2008 calling upon the petitioner to file their return of income. 5. Once again, another letter of the even date was sent by the first respondent to the petitioner calling upon the objections for the proposal under Section 144 of ....

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.... impugned notice under Section 148 of the said Act cannot be entertained. 7. The mandate, as laid down by the Hon'ble Supreme Court in the case of GKM Driveshafts (India) Ltd. Vs. ITO [reported in (2003) 259 ITR 19], requires that when an assessee seeks reasons for reopening the assessment, the Assessing Officer is bound to furnish the same. On receipt of the reasons, the assessee is entitled....

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....ordingly, the writ petition is disposed of with the following directions : (i) The first respondent shall consider the request of the petitioner for furnishing the reasons for reopening the assessment for the year 2002-03 within a period of 15 days from the date of receipt of a copy of this order. (ii) On furnishing of such reasons for reopening, the petitioner is directed to file their objectio....