Reopening proceeding without following law must be quashed to save assessee from unnecessary harassment

Assessment Order is without jurisdiction as the law laid down by the Apex Court in GKN Driveshafts (supra) has not been followed, then there is no reason to restore the issue to the Assessing Officer to pass a further/fresh order. If this is permitted, it would give a licence to the Assessing Officer to pass orders on reopening notice, without jurisdiction (without compliance of the law in accordance with the procedure), yet the only consequence, would be that in appeal, it would be restored to the Assessing Officer for fresh adjudication after following the due procedure. This would lead to unnecessary harassment of the Assessee by reviving stale/ old matters.

Full Text of the High Court Judgment / Order is as follows:-

P.C:Heard.

2 Appeal relates to Assessment Year 2003- 04.

3 Appeal admitted on the following re framed substantial question of law:“

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