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July 2025

Reassessment — Procedure for initiation of proceedings — Objections of assessee for re-opening to be disposed of in separate order — Assessing Officer passing consolidated order disposing of objections and completing re-assessment simultaneously — Violation of principles of natural justice — No reasonable opportunity given to assessee to challenge rejection of objections — Writ petition maintainable — Held, notice and order without jurisdiction and hence quashed:

By Keshav Bhujle | Ritu Punjabi, Advocates
Reading Time 3 mins

21 Kesar Terminals and Infrastructure Ltd. vs. DCIT:

[2025] 474 ITR 498 (Bom.):

A. Y. 2011-12: Date of order 7 January 2025:

Ss. 147 and 148 of ITA 1961:

Reassessment — Procedure for initiation of proceedings — Objections of assessee for re-opening to be disposed of in separate order — Assessing Officer passing consolidated order disposing of objections and completing re-assessment simultaneously — Violation of principles of natural justice — No reasonable opportunity given to assessee to challenge rejection of objections — Writ petition maintainable — Held, notice and order without jurisdiction and hence quashed:

The Assessee’s return of income for AY 2011-12 was selected for scrutiny and assessment u/s. 143(3) of the Income-tax Act, 1961 was completed after revising the claim u/s. 80-IA of the Act. Subsequently, notice u/s. 148 of the Act was issued on 30.03.2021 proposing to re-open the assessment. In response to the said notice, the Assessee filed return of income 7.04.2021 and on 12.05.2021 requested for reasons for re-opening the assessment. On 6.07.2021, the reasons were furnished to the Assessee. Against the reasons recorded for re-opening of assessment, t

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