2021 (4) TMI 958

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....unth Arunkumar Standing Counsel ORDER The petitioner has challenged the impugned assessment order dated 30.03.2016 passed by the 1st respondent pursuant to the reopening of the assessment notice dated 31.03.2015 under section 148 of the Income Tax Act, 1961. The respondent has also given reasons for reopening the assessment prior to passed in the impugned order vide communication dated 26.08....

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....ioner of Income Tax. The respondent herein, an order dated 29.01.2016 had been communicated pursuant to which the impugned assessment has been passed. He therefore prays that the impugned assessment order dated 30.03.2016 is sustainable and the present writ petition is liable to be dismissed. 4.Heard the learned counsel for the petitioner and the learned counsel for the respondent. 5.Today, ....

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....laim reopening is based on ''same set of facts'' is not with any basis. Hence it is rejected. 6.The above said letter is purportedly a speaking order passed in the light of the decision of the Hon'ble Supreme Court in G.K.N Drive Shafts India Ltd. Vs Income Tax Officer, 259 ITR 19 (SC). A perusal of the above communication dated 29.01.2016 the relevant portion shows this is ....