2019 (1) TMI 1954

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....941 of 2019 and WMP.Nos.1051 of 2019 - -<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 take....

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....al assessment proceedings and therefore, based 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 ....

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....ide the reasons for re-opening the assessment. Consequently, 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 as....