2019 (11) TMI 275

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....sment year 2013-2014. 3. The petitioner is an Assessee under the respondent. In respect of the assessment year 2013-2014, the petitioner filed the returns of income on 30.12.2014. However, the Assessing Officer issued notice dated 08.06.2016 under Section 148 of the Income Tax Act, 1961, for reopening the assessment. The petitioner challenged the reopening by filing a writ petition in W.P.No.33318 of 2017 and this Court, disposed of the said writ petition on 27.02.2018, by directing the Assessing Officer to furnish the reasons for reopening and also, by granting liberty to the petitioner to file her objections/reply on such reasonings. Thereafter, the Assessing Officer furnished the reasons for reopening. The petitioner filed her objecti....

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....bmitted that the petitioner can always challenge the said order by filing an appeal before the Appellate Authority and therefore, this Court need not entertain the present writ petition. 6. Heard both sides and perused the materials placed before this Court. 7. The impugned order of assessment was passed in pursuant to reopening of the assessment for the relevant assessment year 2013-2014. The petitioner had already approached this Court on two occasions, one immediately, on receipt of notice for reopening and another after rejection of the objections raised against the reasons for reopening. Though the petitioner succeeded in her first attempt, where, this Court has directed the Assessing Officer to furnish the reasons and conside....