2022 (10) TMI 241

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....unsel for the Respondents. P.C.: 1. Heard Mr. Parag Rao for the Petitioner and Ms. S. Linhares for the Respondents. 2. This petition was filed to challenge the impugned notice dated 31.03.2021 by which the Respondents proposed to reopen the assessment of the Petitioner for the Assessment Year 2015-16. 3. Mr. Rao submitted that the Petitioner applied for the reasons for reopening and after they....

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....ng order. She submits that if the Respondents are permitted to consider and dispose of the Petitioner's objections, then, until the decision thereof is communicated to the Petitioner, the Respondents will not proceed with the reassessment. 6. In terms of GKN Driveshafts (India) Ltd. (supra), the Respondents are required to dispose of the objections which an assessee may file to the reopening ....