2023 (1) TMI 1261

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....ruary 14, 2019 in W.P. No. 3533/2019 allowing assessee's writ petition. 2. Heard Shri E.I. Sanmathi, learned Standing Counsel for the appellant-Revenue and Shri T. Suryanarayana, learned Senior Advocate for the respondent-Assessee. 3. Briefly stated the facts are, a notice under Section 148 of the Income Tax Act, 1961 'The Act' for short was issued by the Revenue on 23.03.2018 (Annexure-B). The assessee sought for the reasons by its communication dated 10.04.2018 (Annexure-C). Without passing the preliminary order, the Assessing Officer 'AO' for short has passed the final assessment order on 28.12.2018. The assessee challenged the same in the instant writ petition and the petition has been allowed. Feeling aggrieved, Revenue has filed....

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...., Central circle 1(4), Bangalore, the mandatory procedure for disposal of objections by the A.O. before proceeding with assessment has not been followed. He argued that said finding has been given after considering the authority in G.K.N. Driveshafts (India) Ltd. Vs. Income Tax Officer (2003) 259 ITR 19 and in view of the authority in Deepak Extrusions, this appeal does not merit any consideration and there are no extraordinary reasons to take a view different from the view in Deepak Extrusions. With these submissions, he prayed for dismissal of this appeal. 7. We have carefully considered rival submissions and perused the records. 8. In this case, the following dates are relevant: notice was issued on 23.03.2018; assessee ha....

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....ard the company representatives with regard to objections. Annexure-E is the objection filed by the assessee. We have carefully perused the same and assessee has taken a specific stand in the objection that after seeking reasons on 10.04.2018, it had again sought for the reasons on 12.12.2018. It appears that after receipt of the letter dated 12.12.2018, the A.O. has called the assessee for final hearing keeping in view the paucity of time. No explanation is forthcoming as to why the reasons were not furnished, though it is an admitted position that reasons were sought as back as in April 2018. The order sheet and assessment order clearly indicate that entire proceeding has been hurriedly completed between 18.12.2018 and 28.12.2018 in order....