2020 (1) TMI 1061

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.... 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 contentions of the petitioner in these writ pe....

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....tainable, 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 (India) Ltd. case (supra). 5. Therefore, the co....