TaxTMI 
TaxTMI 
Assessing Officer cannot use Pick and Choose Method while disposing off the Objection which has been raised by Petitioner against the Administrative Order
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....ssessing Officer cannot use Pick and Choose Method while disposing off the Objection which has been raised by Petitioner against the Administrative Order<br>By: - Rachit Agarwal<br>Income Tax<br>Dated:- 2-3-2022<br><br>2022 (2) TMI 1093 - Bombay High Court in Tata Capital Financial Services Limited Versus Assistant Commissioner of Income Tax Circle 1 (3) (1) and Ors. Brief Facts * Petitioner re....
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....ceived a notice dated 30th March, 2021 under Section 148 * Petitioner filed its objections to the said notice * In the objections to the re-opening, petitioner raised various points including the fact * The Assessing Officer instead of providing these documents simply dismissed petitioner's request by saying it is purely an administrative matter and all correspondence have been made through ....
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....system Hon'ble Court Observations and Order * The Assessing Officer was duty bound to deal with all the submissions made by petitioner in its objections and not just brush aside uncomfortable objections under the carpet * Assessing Officer to provide photocopies of documents evidencing request sent by the Assessing Officer to the Principal Chief Commissioner * The Assessing Officer was ....
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....duty bound to provide all the documents called for by petitioner and his reluctance to provide these documents only would make the court draw adverse inference against respondent * re-opening of assessment is not a mechanical ritual but a quasi judicial function * He shall also grant a personal hearing to petitioner and the notice of personal hearing shall be communicated atleast seven working....
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.... days in advance * The Assessing Officer shall deal with all previous submissions while considering the assessee's objections, deal with each objections and give proper reasons for its conclusion * If the reasons make reference to any other document or a letter or a report, such document or letter or report should be enclosed to the reasons. Such portion as it does not bear reference to the as....
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....sessee concerned could be redacted * If the Assessing Officer is going to rely on any judgment/order of any Tribunal or Court reference/ citation of these judgment/orders shall be provided alongwith notice for personal hearing so that the assessee will be able to deal with/distinguish these judgments/ orders. Comments This Order would be useful in the following Proceedings * Disposal of Obj....
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....ections filed against the Reasons for issuing Notice u/s 148 * Disposal of Objections against the reasons for issue of order under Rule 86A of CGST Rules, 2017 * Disposal of Objections against the reasons for issue of order under Section 83- Provisional Attachment of Bank Account<br> Scholarly articles for knowledge sharing by authors, experts, professionals ....