2019 (11) TMI 761

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.... filed challenging the notice dated 27.03.2019 issued under Section 148 of the Income Tax Act, 1961, for the assessment year 2012-2013. 3. Heard Mr.Percy J.Pardivala, learned Senior Counsel appearing for the petitioner and Mrs.Hema Muralikrishnan, learned Senior standing counsel appearing for the respondents. 4. Since the issue involved in this case lies in a narrow compass and that the said issue can be considered and decided without a counter pleadings, based on the submission made by the learned Senior standing counsel for the respondents, this Court is inclined to dispose the writ petition itself at the admission stage. 5. For the assessment year 2012-2013, a notice dated 27.03.2019 under Section 148 of the Income Tax Act, 1961, was ....

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.... communication, the petitioner through communication dated 13.08.2019, sought further time to give reply/objections. Again on 27.08.2019, the petitioner sent a detailed communication to the Assessing Officer requesting him to dispose the objections already filed by them in respect of the reason No.1 and also to provide a reasonable time for responding to the reason No.2. It is stated that the petitioner has already sought for certain details from the Assessing Officer including the statements said to have been obtained from two employees of the petitioner-Company, which were relied on by the Assessing Officer for issuing second reason for reopening. Therefore, it is contended by the learned Senior Counsel that unless those informations are....

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....ready made a request before the Assessing Officer on 27.08.2019 and that the said request is yet to be considered by the Assessing Officer. 8. This Court at this stage is not expressing any view on the merits of such claim made by the petitioner through communication dated 27.08.2019, since it is for the Assessing Officer to consider and decide the same. Admittedly, the said request of the petitioner is yet to be disposed of. Therefore, this Court is inclined to dispose the present writ petition without touching upon the merits of the claim made by the petitioner against reopening only with a direction to the Assessing Officer to pass appropriate orders on merits and in accordance with law on the request made by the petitioner dated 27.08.....