Sos Children'S,Villages Of India v. Dy.Commissioner Of Incom Tax(E),

$~68 *

IN THE HIGH COURT OF DELHI AT NEW DELHI

+ W.P.(C) 4163/2015 and CM No. 7546/2015 SOS CHILDREN'S, VILLAGES OF INDIA ..... Petitioner Through:

Mr Satyen Sethi and Mr Arta Trana Panda versus DY.COMMISSIONER OF INCOM TAX(E), ..... Respondent Through:

Mr Kamal Shawney, Mr Shikhar Garg and Mr N.P. Sahni

CORAM:

HON'BLE MR. JUSTICE BADAR DURREZ AHMED HON'BLE MR. JUSTICE SANJEEV SACHDEVA

O R D E R

% 27.04.2015 This writ petition challenges the re-assessment order dated 31.03.2015 in respect of the assessment year 2007-08. The re-assessment order was passed pursuant to the notice under Section 148 of the Income-tax Act, 1961 issued on 28.03.2014. The reasons to believe were furnished on 20.05.2014 and subsequently the petitioner raised the objections through a letter dated 20.09.2014. Surprisingly, the reassessment order has been passed on 31.03.2015 without disposing of the objections and even the re-assessment order does not contain any reference to the objections. This course of action is clearly contradictory to the Supreme Court decision in GKN Driveshafts (India) Ltd. vs. Income Tax Officer and Ors; CIT 259 ITR page 19. Consequently, we set aside the re-assessment order dated 31.03.2015 and relegate the assessee to the stage of consideration of the objections furnished by him. The Assessing Officer shall pass a reasoned order disposing of the objections in the first

instance. In case, the Assessing Officer accepts the objections then the matter ends there. The objections should be disposed of within one month from today and if the Assessing Officer rejects the objections then the re-assessment order will be passed within two months thereafter.

The writ petition stands disposed of in terms of the above directions. BADAR DURREZ AHMED, J SANJEEV SACHDEVA, J APRIL 27, 2015 SU