IN HIGH COURT OF JUDICATURE AT MADRAS DATED: 03.02.2020 CORAM HONOURABLE DR. JUSTICE ANITA SUMANTH Writ Petition No.35542 of 2019 WMP.No.36396 & 36392 of 2019 R.Srinivasan ...Petitioner --Vs-- 1.The Income Tax Officer Non-Corporate Ward 3(2) 63, Race Course Road, Coimbatore- 641 018 2.The Income tax Officer Investigation, 63, Race Course Road, Coimbatore- 641 018 ...Respondents PRAYER: PETITION filed under Article 226 of Constitution of India praying for issuance of Writ of Certiorari, calling for records of 1st respondent in PAN No.CUBPS7326E pursuant to impugned notice dated 27.03.2019 under Section 148 in Notice No.ITBA/AST/S/148/2018-19/1015445050(1) culminating in issuing Impugned show cause notice dated 09.12.2019 in Notice No.ITBA/AST/F/147(SCN)/2019-20/1021966926(1) culminating issue of reasons for reopening under Section 147 dated 16.12.2019 in Impugned Notice No.ITBA/AST/F/17/2019-20/1022468997(1) and quash proceedings issued by 1st respondent. For Petitioner : Mr.Raveendran B. For Respondent : Mr.A.P.Srinivas Senior Standing Counsel 1/4 W.P.No.35542 of 2019 ORDER petitioner has challenged notice under Section 148 of Income Tax Act, 1961 ('Act') dated 27.03.2019 and show cause notice dated 09.12.2019, as well as reasons for re-assessment dated 16.12.2019. 2. This writ petition can be disposed setting forth procedure for re- assessment as stated by Supreme Court in case of GKN Driveshafts (India) Ltd. vs. Income Tax Officer and Others (259 ITR 19) as follows: 4. We see no justifiable reason to interfere with order under challenge. However, we clarify that when notice under Section 148 of Income tax Act is issued, proper course of action for noticee is to file return and if he so desires, to seek reasons for issuing notices. assessing officer is bound to furnish reasons within reasonable time. On receipt of reasons, noticee is entitled to file objections to issuance of notice and assessing officer is bound to dispose of same by passing speaking order. In instant case, as reasons have been disclosed in these proceedings, assessing officer has to dispose of objections, if filed, by passing speaking Order before proceeding with assessment in respect of abovesaid five assessment years. 3. petitioner has filed return of income for first time on 27.06.2019 in respect of assessment year 2012-13 after receipt of notice under Section 148. Immediately on receipt of notice under Section 148, objections appeared to have been filed without seeking reasons. Reasons for re-assessment have been sought only on 16.12.2019 and furnished on same date. Thus, in line with procedure set out by Supreme Court, petitioner is permitted to file his objections to assumption of jurisdiction within period of two weeks from today. separate order on objection will be passed by respondent and duly communicated to petitioner and thereafter, matter taken up on merits, if at all. After hearing petitioner, order of re- assessment shall be passed by respondent in accordance with law. http://www.judis.nic.in 2/4 W.P.No.35542 of 2019 4. This writ petition is disposed in aforesaid terms. Connected, miscellaneous petitions are closed with no order as to costs. 03.02.2020 Index : Yes/No Speaking Order/Non speaking Order ska To 1.The Income Tax Officer Non-Corporate Ward 3(2) 63, Race Course Road, Coimbatore- 641 018 2.The Income tax Officer Investigation, 63, Race Course Road, Coimbatore- 641 018 3/4 W.P.No.35542 of 2019 DR. ANITA SUMANTH, J. ska Writ Petition No.35542 of 2019 WMP.No.36396 & 36392 of 2019 03.02.2020 4/4 R. Srinivasan v. Income-tax Officer, Non-Corporate Ward-3(2), Coimbatore / Income-tax Officer Investigation, Coimbatore