2021 (8) TMI 1319

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.... Counsel for Respondent :- Gaurav Mahajan Heard Sri Vinod Kumar Upadhya, Senior Advocate assisted by Sri Ritvik Upadhya, learned counsel for the petitioner and Sri Manu Ghildiyal, learned counsel for the respondents. Challenge has been raised to the re-assessment proceedings initiated against the petitioner for the assessment year 2015-16 vide notice dated 31st March, 2021. Undisputedly,....

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....utedly, in view of the decision of the Supreme Court as regularly followed by this Court by way of procedural principle, the Court does not directly entertain the challenge to re-assessment proceeding before disposal of the objection filed by the assessee to the initiation of such re-assessment proceeding. Thus the principle enunciated by the decision of Supreme Court in the case of GKN Driveshaft....

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.... made by the petitioner, a notice may be issued by the concerned authority within a week thereafter. It may be served on the petitioner fixing a date to decide the objection dated 28.06.2021. At least two weeks notice may be given before the date fixed. (iii) On the date fixed, the objections may be decided either upon physical hearing or through virtual proceedings, through online mode. ....