2020 (6) TMI 436

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....M. SHANTANAGOUDAR And HON'BLE MR. JUSTICE VINEET SARAN For the Petitioner : Mr. Sanjay Jain, ASG Mr. S.K. Singhania, Adv. Ms. Gargi Khanna, Adv. Mrs. Anil Katiyar, AOR For the Respondent : Mr. Arvind Datar, Sr. Adv. Mr. Mahesh Agarwal, Adv. Mr. M.S. Ananth, Adv. Mr. Anshuman Srivastava, Adv. Mr. E.C. Agrawala, AOR ORDER UPON hearing the counsel the Court made the following Delay....

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.... Officer has raised the query dated 25 September 2017 during the assessment proceedings and the Petitioner had responded to the same by its letters dated 10 December 2017 and 21 December 2017 justifying its stand. The non-rejection of the explanation in the Assessment Order would amount to the Assessing Officer accepting the view of the assessee, thus taking a view/forming an opinion. Therefore, i....