Section 148 of the Income-tax Act, 1961 - Income escaping assessment

IT: Where order disposing of objection raised by petitioner was beyond reasons recorded for reopening of assessment, Assessing Officer was to be directed to dispose of objections of petitioner to notice, afresh keeping in mind reasons recorded for issuing notice under section 148
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[2015] 54 taxmann.com 327 (Bombay)
HIGH COURT OF BOMBAY
Pransukhlal Bros.
v.
Income-tax Officer-16(3)(1)*
M. S. SANKLECHA AND N. M. JAMDAR, JJ.
WRIT PETITION LODGING NO. 2124 OF 2014
AUGUST  20, 2014
Section 148 of the Income-tax Act, 1961 - Income escaping assessment - Issue of notice for (Objection to notice) - Assessment year 2007-08 - Whether where order disposing of objection raised by petitioner was beyond reasons recorded for reopening of assessment, Assessing Officer was to be directed to dispose of objections of petitioner to notice afresh keeping in mind reasons recorded for issuing notice under section 148 - Held, yes [Para 9][Matter remanded]