2019 (10) TMI 1004

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.... (PER : HONOURABLE MS.JUSTICE HARSHA DEVANI) 1. Mr. Tushar Hemani, Senior Advocate, learned counsel with Ms. Vaibhavi Parikh and Mr. Parimalsinh B. Parmar, learned advocates for the petitioner invited the attention of the court to the reasons recorded for reopening of assessment for the Assessment Year 2012-13 to point out that the Assessing Officer has recorded that the partnership firm M/s. Ak....

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....that in the said document, the land in respect of which the payment has been made, is not described nor does the name of M/s. Akshar Associates finds place therein. It was submitted that names of the partners are not reflected therein and such document is dated 31.03.2016, whereas, the Assessing Officer seeks to reopen the assessment for the Assessment Year 2012-13. It was submitted that, therefor....

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....ying himself, the Assessing Officer had framed the assessment in the case of the firm vide order dated 25.02.2015 accepting the explanation given by the firm. 3. It was further pointed out that in this case, the reopening is based upon a search carried out at the premises of K. Star group on 17.08.2016. It was submitted that, under the circumstances, the Assessing Officer could not have assumed ....