2020 (1) TMI 1061

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....ER 1. These three writ petitions are filed challenging the notice issued under Section 148 of the Income Tax Act, 1961, proposing to reopen the Assessment relevant to Assessment Years 1999-2000, 2001-2002 and 2002-2003, by contending that the petitioner's income assessable/chargeable to tax has escaped assessment within the meaning of Section 147 of the Income Tax Act, 1961. 2. The conte....

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.... stage of issuance of Section 148 is not maintainable, as it is for the petitioner to make the objections to the reasons for reopening. He further submitted that the petitioner was already furnished with the reasons for reopening and therefore, it is for them to make the objections and thereafter, to allow the Assessing Officer to pass orders on such objections, as observed in "GKN Driveshafts (In....

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....When such course of action is yet to be completed, I do not think that these writ petitions at this stage can be maintained any further. Therefore, without expressing any view on the merits of the contentions raised by the petitioner against the impugned notice, these writ petitions are disposed of, by granting liberty to the petitioner to give objections to the reasons for reopening, within a per....