2019 (5) TMI 556

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....he re-assessment order passed by the respondent under Section 143(3) read with Section 147 of the Income Tax Act, 1961 (for short 'the Act') relating to the Assessment Year 2013-14 and consequential demand notice issued by the respondent. 2. The petitioner has filed return of income on 31.07.2013 relating to the Assessment Year 2013-14. The assessment proceedings were concluded under Section 143(....

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....ary objections filed on 27.12.2018. It is submitted that the re-assessment order impugned is not valid in the eye of law for passing the same sans disposing of the preliminary objections. 3. Learned counsel for the revenue justifying the impugned order submitted that re-assessment order was passed on 24.12.2018 prior to the preliminary objections submitted by the petitioner on 27.12.2018. It was ....

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....ary objections were filed on 27.12.2018. If that being the position, the Assessing Officer ought to have provided some breathing time to the petitioner to furnish the objections and then to have proceeded to conclude the re-assessment. On the day of furnishing the reasons recorded, the re-assessment order is said to have been passed. However, the copy of the re-assessment order made available befo....