The reassessment notice issued is not even digitally signed and the reasons for reopening has blanks. Therefore, the notice should not be even accepted as valid notice. On writ the Court found that petitioner has not filed its objections to the notice, though returns have been filed pursuant to the notice. Therefore, it directed the petitioner to file its objections within two weeks and the objections shall be heard and disposed within three weeks thereafter by the Assessing Officer. The court however, didn’t make any observations on the merits of the case. (WP. No.3081 of 2022 dt. 17-3-2022)
Sai Enterprises v. UOI (Bom.)(HC)(UR)
S. 148 : Reassessment-Notice-Reasons for reopening has blanks-notice not digitally signed-Petitioner has not filed its objections to the notice-Petitioner directed to file its objections within two weeks-The Assessing Officer shall grant a personal hearing and pass an assessment order. [S. 147, 151, Art. 226]