DEBANGSU BASAK,J. - (1.) A proceeding under Section 148 read with Section 147 of the Income Tax Act, 1961 is under challenge in the present writ petition. The petitioners also challenge a notice under Section 271 of the Act of 1971.
(2.) Learned Advocate for the petitioners submits that, the Department sought to reopen the assessment for three assessment years through notices purported to be under Section 148 of the Act of 1961. He draws the attention of the Court to the fact that, the Department had made over the reasons for such re-opening to the petitioners and that, the petitioners had replied thereto by a writing dated March 7, 2016. He submits that, the authority was obliged to dispose of the objections before the authorities proceeding to pass an order of assessment. He refers to the impugned order of assessment and submits that, the Assessing Officer has proceeded to dispose of the reopened assessment without, disposing of the objections raised to the invocation of Section 148 of the Act of 1961. The impugned assessment order also does not give any ground as to why the objection raised by the petitioners are not acceptable.
(3.) Learned Advocate appearing for the Department submits that, the petitioners have preferred an appeal against one of the interlocutory orders passed by the Court in the present writ petition. Such appeal is pending.;