No Writ against order passed by AO overruling assessee’s objections: HC

Case Details: Pentamedia Graphics Ltd. v. ACIT - [2022] 138 taxmann.com 48 (Madras)

Judiciary and Counsel Details

• • C. Saravanan, J.
  • G. Baskar for the Petitioner.
  • Mrs. Hema Muralikrishnan, Sr. Standing Counsel for the Respondent.

Facts of the Case

In the instant case, the Assessing Officer (AO) issued notice to the assessee for reopening of assessment. The assessee replied to the notice and filed its objections against the reasons given for reopening. Assessing Officer passed an order/communication overruling such objections of the assessee and concluded reasons for reopening.
The assessee had filed an instant writ petition against such order before the Madras High Court.

High Court Held

The Madras High Court held that merely because the assessment was reopened, it did not mean that reassessment was completed. It was open for the assessee to participate in proceedings and make appropriate submissions before the Assessing Officer to effect that there was no case made out for reopening the assessment completed earlier.
If an adverse order was passed by AO, the assessee always had an alternate remedy before Commissioner (Appeals). Therefore, there was no merit in the instant writ petition and the same was to be dismissed.

List of Cases Referred to

• • G.K.N. Driveshafts (India) Ltd. v. ITO [2002] 125 Taxman 963/[2003] 259 ITR 19 (SC) (para 2)
  • Pentamedia Graphics Ltd. v. Dy. CIT [W.P. No. 2520 of 2012, dated 28-12-2011] (para 2).