2018 (1) TMI 1440

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.... Ahiya, Mr. Bharat Merchant, Thakordas & Madgavkar, for the Petitioner. Mr. Suresh Kumar, for the Respondents. ORDER : 1. This Petition under Article 226 of the Constitution of India, challenges an order dated 29 December 2017 passed by the Assessing Officer in regular assessment proceedings under Section 143(3) of Income Tax Act, 1961 ("The Act" for short). The impugned order dated 29 De....

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....December 2017. 4. It is an undisputed position before us that for the subject assessment year 201516, an intimation under Section 143(1) of the Act had been issued. However, the time to complete regular assessment under Section 143(3) of the Act had not expired till passing of the impugned order dated 29 December 2017. The time was to expire on 31 December 2017. It is also not disputed before u....

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....e Act have not culminated in any order being passed. Admittedly, the Revenue has withdrawn the reopening notice. Prima facie we see no confusion on the part of the Petitioner, as prior to passing of the impugned order, a Show Cause Notice was issued to the Petitioner and it was responded to. In any case the Petitioner's case that the reopening notice resulted in some misunderstanding is also a....