Palco Metals Ltd. v. Deputy Commissioner of Income Tax
[Citation -2015-LL-1223-25]

Citation 2015-LL-1223-25
Appellant Name Palco Metals Ltd.
Respondent Name Deputy Commissioner of Income Tax
Court HIGH COURT OF GUJARAT AT AHMEDABAD
Relevant Act Income-tax
Date of Order 23/12/2015
Judgment View Judgment
Keyword Tags issuance of notice • reopening of assessment
Bot Summary: Petitioner has been visited with notice for reopening of the assessment which was previously framed after scrutiny. The petitioner applied on 20.03.2015 to the Assessing Officer for being Page 1 of 3 HC-NIC Page 1 of 3 Created On Thu Dec 24 10:22:39 IST 2015 C/SCA/21071/2015 ORDER supplied the reason for issuing the notice. Such reasons were supplied under communication dated 01.06.2015, upon which, the petitioner raised objections to the process of reopening under communication dated 15.06.2015. Since such objections were not disposed of, the petitioner sent reminder on 30.11.2015. Case of the petitioner is that, without disposing of the objections, the Assessing Officer is proceeding further with the assessment and may shortly pass the fianal order of assessment. The Assessing Officer, by not disposing of the objections, would deprive the petitioner of an opportunity to challenge the validity of the notice itself and, in the meantime, if the assessment is framed, serious prejudice would be caused to the Page 2 of 3 HC-NIC Page 2 of 3 Created On Thu Dec 24 10:22:39 IST 2015 C/SCA/21071/2015 ORDER petitioner. Under the circumstances, the Assessing Officer is directed to dispose of the objections of the petitioner dated 15.01.2015 latest by 31.01.2016.


C/SCA/21071/2015 ORDER IN HIGH COURT OF GUJARAT AT AHMEDABAD SPECIAL CIVIL APPLICATION NO. 21071 of 2015 ========================================================== PALCO METALS LTD....Petitioner(s) Versus DEPUTY COMMISSIONER OF INCOME TAX....Respondent(s) ========================================================== Appearance: MR TUSHAR P HEMANI, ADVOCATE for Petitioner(s) No. 1 MS VAIBHAVI K PARIKH, ADVOCATE for Petitioner(s) No. 1 ========================================================== CORAM: HONOURABLE MR.JUSTICE AKIL KURESHI and HONOURABLE MR.JUSTICE MOHINDER PAL Date : 23/12/2015 ORDER (PER : HONOURABLE MR.JUSTICE AKIL KURESHI) 1. Heard learned advocate Mr. Parimalsinh Parmar for petitioner and Mr. Manish Bhatt for department, who appear on advance copy on our request. 2. Petitioner has been visited with notice for reopening of assessment which was previously framed after scrutiny. Such notice dated 11.03.2015 has been issued beyond period of four years from end of relevant assessment year. petitioner applied on 20.03.2015 to Assessing Officer for being Page 1 of 3 HC-NIC Page 1 of 3 Created On Thu Dec 24 10:22:39 IST 2015 C/SCA/21071/2015 ORDER supplied reason for issuing notice. Such reasons were supplied under communication dated 01.06.2015, upon which, petitioner raised objections to process of reopening under communication dated 15.06.2015. Since such objections were not disposed of, petitioner sent reminder on 30.11.2015. Case of petitioner is that, without disposing of objections, Assessing Officer is proceeding further with assessment and may shortly pass fianal order of assessment. 3. In view of decision of Supreme Court in case of GKN Driveshafts (India) Ltd. vs. Income Tax Officer and ors. Reported in 259 ITR 19, upon issuance of notice for reopening, assessee would have to raise objections upon reasons being supplied. Division Bench of this Court in case of Sahkari Khand Udhyog Mandal Ltd. vs. Assistant Commissioner of Income Tax reported in (2015) 370 ITR 107 (Guj) has also laid down time frame within which, Assessing Officer is expected to dispose of representation, if raised promptly by assessee. 4. Assessing Officer, by not disposing of objections, would deprive petitioner of opportunity to challenge validity of notice itself and, in meantime, if assessment is framed, serious prejudice would be caused to Page 2 of 3 HC-NIC Page 2 of 3 Created On Thu Dec 24 10:22:39 IST 2015 C/SCA/21071/2015 ORDER petitioner. 5. Under circumstances, Assessing Officer is directed to dispose of objections of petitioner dated 15.01.2015 latest by 31.01.2016. Till then, final order of assessment shall not be passed. Petition is disposed of accordingly. Direct service is permitted. (AKIL KURESHI, J.) (MOHINDER PAL, J.) Jyoti Page 3 of 3 HC-NIC Page 3 of 3 Created On Thu Dec 24 10:22:39 IST 2015 Palco Metals Ltd. v. Deputy Commissioner of Income Tax
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