2019 (1) TMI 1954

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....019 - -<br>Income Tax<br>THE HON&#39;BLE MR. JUSTICE K. RAVICHANDRABAABU For the Petitioner : Mr. N.V. Balaji (in both WPs) For the Respondent : Mrs. Hema Muralikrishnan standing counsel (in both WPs) COMMON ORDER Mrs.Hema Muralikrishnan, learned standing counsel takes notice for the respondents. By consent of the parties, the main writ petition is taken up for final disposal at the admission ....

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....on such materials and by changing his opinion, the Assessing Officer is not entitled to re-open the assessment. Therefore, the learned counsel contended that the re-opening proceedings as well as the consequential assessment order are liable to be set aside. 5. On the other hand, the learned standing counsel for the respondents submitted that when the reasons for re-opening the assessment were f....

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....quently, the Assessing Officer furnished those reasons through their communication dated 10.10.2018. Even though such communication intimating the reasons for re-opening was received by the assessee, admittedly, they have not chosen to file any objections before the Assessing Officer. Needless to say that when no objection is received from the assessee, on the reasons set out for re-opening the as....