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

  • Blog|News|Income Tax|
  • < 1 minute
  • By Taxmann
  • |
  • Last Updated on 18 May, 2022

Recent Posts

Blog, News, GST & Customs

Appellate Authority Should Entertain Appeal of Assessee Who Failed to Attend Hearing as His Residence Was Shifted | HC

Blog

Bombay HC Quashed SCN Issued to Levy GST on Ocean Freight on FOB Contracts

Latest from Taxmann

writ petition against an order passed by AO

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

Disclaimer: The content/information published on the website is only for general information of the user and shall not be construed as legal advice. While the Taxmann has exercised reasonable efforts to ensure the veracity of information/content published, Taxmann shall be under no liability in any manner whatsoever for incorrect information, if any.

Leave a Reply

Your email address will not be published. Required fields are marked *

«
»

Everything on Tax and Corporate Laws of India

To subscribe to our weekly newsletter please log in/register on Taxmann.com

Author: Taxmann

Taxmann Publications has a dedicated in-house Research & Editorial Team. This team consists of a team of Chartered Accountants, Company Secretaries, and Lawyers. This team works under the guidance and supervision of editor-in-chief Mr Rakesh Bhargava.

The Research and Editorial Team is responsible for developing reliable and accurate content for the readers. The team follows the six-sigma approach to achieve the benchmark of zero error in its publications and research platforms. The team ensures that the following publication guidelines are thoroughly followed while developing the content:

  • The statutory material is obtained only from the authorized and reliable sources
  • All the latest developments in the judicial and legislative fields are covered
  • Prepare the analytical write-ups on current, controversial, and important issues to help the readers to understand the concept and its implications
  • Every content published by Taxmann is complete, accurate and lucid
  • All evidence-based statements are supported with proper reference to Section, Circular No., Notification No. or citations
  • The golden rules of grammar, style and consistency are thoroughly followed
  • Font and size that's easy to read and remain consistent across all imprint and digital publications are applied