2020 (12) TMI 571

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....1, 20648, 21260, 21257, 20939, 20941, 20603, 20903 & 20904 of 2020 - -<br>Income Tax<br>Honourable Dr. Justice Anita Sumanth For the Petitioner : Mr.A.S.Sriraman For the Respondents : Mr.A.P.Srinivas Senior Standing Counsel COMMON ORDER Heard Mr.A.S.Sriraman, learned counsel for the petitioner and Mr.A.P.Srinivas, learned Senior Standing Counsel for the respondents. Though this matter is liste....

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.... Section 143(3) has been passed for AY 2014- 15 alone, whereas for the remaining years intimations under Section 143(1) have been issued. Thereafter notices under Section 148 have been issued, in response to which the petitioner has filed returns of income as originally filed. 4. The procedure for re-assessment has been set out by the Supreme Court in GKN Driveshafts (India) Limited Vs. Income Ta....

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....respect of the abovesaid five assessment years. 5. Thus after filing of a return in response to notice under Section 148 and being supplied, on its request with the reasons on the basis of which re-assessment has been initiated, the assessee is at liberty to challenge assumption of jurisdiction. It is then incumbent upon the Assessing Authority to dispose such objections first, and only then proc....

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....g the petitioner either by way of physical hearing or virtually. For this purpose, the petitioner will appear before the Assessing Authority on Monday, the 7th of December, 2020 at 10.30 a.m. without awaiting any further notice in this regard. The mode of hearing alone shall be intimated to the petitioner in advance. 8. If the Assessing Authority decides the question of jurisdiction adverse to th....