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Reopening without disposing Assessee’s objections, not valid
Case Law Details
- Case Name
- M/s. Bayer Material Science Pvt. Ltd. Vs DCIT (Bombay High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2007-08
- Courts
- All High Courts, Bombay High Court
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Brief of the Case
Bombay High Court held In the case of M/s. Bayer Material Science Pvt. Ltd. vs. DCIT that the draft Assessment order was passed on 30th March, 2015 without having disposed of the Assessee’s objections to the reasons recorded in support of the impugned notice. The reasons were supplied only on 19th March, 2015 and the assessee had filed the objections to the same on 25th March, 2015.This passing of the draft Assessment order without having disposed of the objections is in defiance of the Supreme Court’s decision in GKN Driveshafts (India) Ltd. 259 ITR 19(SC).Thus...
