| COURT: | ITAT Delhi |
| CORAM: | B. C. Meena (AM), G. C. Gupta (VP) |
| SECTION(S): | 147, 148 |
| GENRE: | Domestic Tax |
| CATCH WORDS: | Reopening |
| COUNSEL: | Mayank Jain |
| DATE: | March 11, 2015 (Date of pronouncement) |
| DATE: | March 27, 2015 (Date of publication) |
| AY: | 2000-01 |
| FILE: | Click here to view full post with file download link |
| CITATION: | |
| S. 147/ 148: If the assessee does not ask for reasons and file objections before the AO, he is not entitled to challenge the reopening proceedings | |
Law does not provide or mandate that the Assessing Officer shall suo motu shall supply the copy of those ‘reasons to believe’ to the assessee. It is for assessee and if assessee chooses to ask for reasons then he/she can file objection thereto. Only when such objections are filed, it becomes the duty of the Assessing Officer to dispose of all those objections first by passing a speaking order and if the objections are rejected then it gives a cause to the assessee to challenge such order by filing an appropriate writ
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