Heard Mr.Y. Prakash, learned counsel for the petitioner and Mrs. Hema Muralikrishnan, learned Standing Counsel appearing on behalf of the respondent.
2. The petitioner is before this Court seeking a direction upon the respondent to consider her representation dated 07.08.2017 in response to the notice dated 25.07.2017 issued under
Section 147 of the Income Tax Act, 1961. Among other things, in the representation, the petitioner has requested the respondent to disclose the reasons for initiating action under
Section 147 of the said Act to enable her to file her objections.
3. In the light of the decision of the Honourable Supreme Court rendered in GKN Driveshafts (India) Limited V. Income Tax Officer and others (2003 (259) ITR 19 (SC) : CDJ 2003 SC 034), the respondent is bound to indicate the reasons for re-opening, which should already be on record, prior to issuance of notice under
Section 148 of the Income Tax Act, 1961. Therefore, the respondent is bound to comply with the request made by the petitioner in her representation dated 07.08.2017.
4. Accordingly, there shall be a direction to the respondent to consider the petitioner's representation dated 07.08.2017 and communicate the reasons for re-opening to the petitioner within a period of 10 days from the date of receipt of a copy of this order. No costs. Connected W.M.P. is closed.
06.09.2017 nv/sai To The Income Tax Officer, Non Corp Ward 1(2), 3rd Floor, New Block, 121, Mahatma Gandhi Road, Chennai-34.
T.S. SIVAGNANAM,J.
nv W.P. No. 23351 of 2017 06.09.2017