Heard Mr.R.N.Parija, learned counsel for the petitioner and Mr. Acharya, learned Senio
r Standing Counsel for the Income Tax Department.
Mr. Parija, learned counsel for the petitioner submits that the petitioner seeks to ch
allenge a notice dated 29.02.2016 issued under Section 148 of the Income Tax Act, 1961 to him,
inter alia, on the ground that the reason for issuing such notice is essentially not based on
escaped assessment but on the ground of change of opinion. Consequently, he submits that the
said notice ought to be quashed on various grounds as pleaded in the application.
Mr. Acharya, learned counsel for the Income Tax Department, on the other hand, submits
that the petitioner has already responded to the notice by raising an objection under Annexur
e-8 dated 7.6.2016 where the petitioner has raised various objections including issue of juris
diction and submits that until a decision is taken by the Revenue authority on such objection,
the writ application is pre-matured.
Upon hearing learned counsel for the respective parties and on perusal of the writ app
lication as well as the objection, we are of the considered view that the assessing officer ma
y proceed with the hearing of the matter, but prior to the proceeding under Section 148 of the
Income Tax Act, 1961 on merits and shall pass reasoned order on the contention regarding juri
sdiction as raised by the petitioner. We reiterate that the assessing officer shall afford rea
sonable
