2019 (1) TMI 1280

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....tioner. Mr. A. R. Malhotra with Mr. N.A. Kazi, for the Respondents. P.C: At the request of the parties, this Petition is taken up for final disposal at this stage. 2. This Petition under Article 226 of the Constitution of India, challenges a notice dated 21st March, 2018 issued under Section 148 of the Act by Respondent No.1 Assessing Officer. The impugned notice seeks to reopen the As....

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....I." 4. The Petitioner had objected to the reasons as communicated. The Assessing Officer by an order dated 7th December, 2018, rejected the objections. 5. The Respondent has now filed Affidavit in reply dated 16th January, 2019 to the Petition. In the above reply, the Respondent has annexed a fully copy of the reasons recorded by the Assessing Officer before issuing the impugned notice. The ....

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....rder dated 7th December, 2018 of the Assessing Officer disposing of the objections. This to enable the Petitioner to file its objections afresh and the Assessing Officer to dispose of the objections after due consideration. 8. In the above view, we pass the following order: (i) The Petitioner at liberty to file its objections to the reasons recorded by the Assessing Officer in support of the....