Allowed
M/S. Business India v. Joint Commissioner of Income Tax 12(1) and 3 Ors.
Bombay HCWP/509/2006
Case brief
AI extract
What is this about?
The Court issued orders directing the Assessing Officer to dispose of objections filed by the petitioner under Section 148 of the Income Tax Act by passing a speaking order before proceeding with assessment. The petitioner was allowed to challenge this order, and a restraint was placed on the officer from passing a final assessment order for four weeks following the communication of the disposing
What did the court decide?
1. AO to dispose objections via speaking order before assessment. 2. Petitioner allowed to challenge such order. 3. Restriction on AO to pass final assessment for four weeks from communication of orde