Dated : 14Th March, 2006 v. Income-Tax

IN THE HIGH COURT OF JUDICATURE AT BOMBAYAPPELLATE SIDE WRIT PETITION NO.1398 OF 2006 Dadasaheb Narayanrao Manmadkarv/s.The Income Tax Officer, Ward 1(4),Pandharpur and another. .. Petitioner .. Respondents Mr.S.S.Patwardhan for the petitioner. Mr.Ashok Kotangale for the respondents. CORAM : R.M. LODHA & J.P.DEVADHAR, JJ. DATED : 14TH MARCH, 2006. P.C. Heard Mr.S.S.Patwardhan, the learned counsel for thepetitioner and Mr.Ashok Kotangale, the learned counsel for therespondents. 2.The petitioner seeks to impugn the notice dated 20[th]January, 2005 issued by the Assessing Officer under section 148of the Income Tax Act for reopening the assessment for theassessment year 2001-2002. It is not in dispute that theAssessing Officer has now furnished the reasons to thepetitioner. In GKN Driveshafts (India) Ltd. v. Income-Tax Officer and others, 259 ITR 19, the Apex Court has observedthat once the reasons for reopening of assessments undersection 148 of the Income Tax Act are disclosed, the assesseemay file objections and if such objections are filed, the AssessingOfficer has to dispose of the said objections by a speaking order. 3.The learned counsel for the petitioner submits that thepetitioner has not filed any objection. In our considered view, itwould have been proper if the petitioner had filed the objectionsbefore the Assessing Officer to the reopening of the assessmentfor the assessment year 2001-2002 before approaching thiscourt. 4.We, accordingly, dispose of the writ petition by thefollowing order:- (i)The petitioner shall be at liberty to fileobjections to the reopening of the assessmentfor the assessment year 2001-2002 pursuant tothe notice issued to him under section 148 of theIncome Tax Act and the reasons supplied by theAssessing Officer.objections to the reopening of the assessmentfor the assessment year 2001-2002 pursuant tothe notice issued to him under section 148 of theIncome Tax Act and the reasons supplied by theAssessing Officer. (ii) If such objections are filed within three weeksfrom today, the Assessing Officer shall disposefrom today, the Assessing Officer shall dispose of the objections by passing a speaking order. (iii) For a period of four weeks from the date ofcommunication of the order disposing of thepetitioner's objections, the Assessing Officershall not proceed with the assessment for theassessment year 2001-2002.communication of the order disposing of thepetitioner's objections, the Assessing Officershall not proceed with the assessment for theassessment year 2001-2002. (R.M.LODHA, J.) (J.P.DEVADHAR, J.)