2019 (5) TMI 356

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....12.2018 remanding the matter to the Assessing Officer for considering the matter afresh, after affording an opportunity to the assessees to put forth their defense on all aspects, as directed by the High Court. 2. Facts, to the limited extent necessary, are that the assessees filed their return of income for the Assessment Year 2009-10. On the ground that some part of the income had escaped assessment, proceedings under Section 147 of the Act were initiated, by issuing a notice under Section 148 thereof on 31.03.2016. The appellants-assessees filed their reply stating that the original return of income may be treated as the return filed in response to the notice under Section 148 of the Act. They sought for the reasons recorded, for the is....

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....der was passed on 26.12.2016 by the learned Single Judge, they could not have prosecuted their defense effectively before the learned Assessing Officer as only five days were left for the assessment to be completed; the order of the High Court was dated 26.12.2016, and the assessment order was passed on 30.12.2016; and, in such circumstances, they were of the view that, because of the paucity of time, the assessees could not conduct their defense effectively under Section 148 of the Act. The Tribunal deemed it just and proper to set-aside the impugned order, and remand the matter to the Assessing Officer for considering the matter afresh after affording an opportunity to the assessees to put forth their defense in all aspects, in terms of ....