2021 (9) TMI 1183

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.....Hema Muralikrishnan, Senior Standing Counsel ORDER Captioned writ petition turns on a very short point and therefore, with the consent of Mr.S.Sathiyanarayanan, learned counsel for lone writ petitioner and Ms.Hema Muralikrishnan, learned Revenue counsel, who accepts notice on behalf of sole respondent, main writ petition is taken up. 2. A notice being 'notice dated 24.03.2021 pertain....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....pening by predicating his request on GKN Driveshafts principle being ratio of Hon'ble Supreme Court in GKN Driveshafts (India) Ltd., Vs. Income-Tax Officer and others reported in (2003) 259 ITR 19. 5. The respondent has responded to aforementioned request of writ petitioner vide communication dated 03.05.2021 giving reasons for reopening the writ petitioner's case. To be noted, this com....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....urn and if he so desires, to seek reasons for issuing notices. The Assessing Officer is bound to furnish reasons within a reasonable time. On receipt of reasons, the noticee is entitled to file objections to issuance of notice and the Assessing Officer is bound to dispose of the same by passing a speaking order. In the instant case, as the reasons have been disclosed in these proceedings, the Asse....