:1: bgp bgp bgp IN IN IN THE THE THE HIGH COURT OF JUDICATURE AT BOMBAY HIGH COURT OF JUDICATURE AT BOMBAY HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORDINARY ORDINARY ORIGINAL ORIGINAL ORIGINAL CIVIL JURISDICTION CIVIL JURISDICTION CIVIL JURISDICTION INCOME INCOME INCOME TAX TAX TAX APPEAL NO.148 OF 2009 APPEAL NO.148 OF 2009 APPEAL NO.148 OF 2009 The Commissioner of Income Tax ..Appellant Vs. M/s.Bharat Pulverising Mills Pvt.Ltd. ..Respondent Mr.P.S.Sahadevan for Appellant. Mr.Deepak Tralshawala with Mr.Prashant Ghelani i/b. Tanvi Gandhi & Saten Vora for respondent. CORAM CORAM CORAM :- V.C.DAGA & :- V.C.DAGA & :- V.C.DAGA & J.P.DEVADHAR,JJ. J.P.DEVADHAR,JJ. J.P.DEVADHAR,JJ. DATE DATE DATE : 22ND APRIL,2009 : 22ND APRIL,2009 : 22ND APRIL,2009 P.C. P.C. P.C. 1. Heard the learned Counsel for parties. 2. The Revenue has filed this appeal against the order of the Tribunal dated 5th December, 2006 contending that the Tribunal was not correct in upholding the CIT(A)’s order of quashing the reassessment order as illegal and void-ab-initio, ignoring and without appreciating the evidence on record and that the opportunity of being heard given to the assessee. 3. Learned Counsel appearing on behalf of respondent strongly canvassed that it was obligatory on the part of Revenue to supply the reasons recorded for reopening of assessment under section 147 of the Income Tax Act,1961. Since no reasons were given, respondent was deprived of the right to object to the reasons recorded. He, thus, submits that order of the Tribunal, is in accordance with law and it need not be interfered with. :2: 4. During the course of hearing, the reasons recorded by the Revenue for reopening of assessment under Section 147 of the Income Tax Act are placed on record. Learned Counsel for assessee submits that for the first time, these reasons are disclosed before this Court. 5. Heard the parties. In the facts and circumstances of this case, both parties agreed that the impugned order passed by the Tribunal be set aside and matter be remanded back to the Tribunal for consideration afresh, giving liberty to both the parties to raise their rival contentions before the Tribunal with directions to Tribunal to decide the same. 6. In the result, impugned order is set aside and matter is remitted back to the Tribunal for consideration afresh. The Tribunal is directed dispose of the matter with expeditious despatch at any rate within six months from the date of receipt of copy of this order, following principles of natural justice. The appeal is accordingly disposed of in terms of this order by consent of parties. No order as to costs. (J.P.DEVADHAR,J.) (J.P.DEVADHAR,J.) (J.P.DEVADHAR,J.) (V.C.DAGA,J.) (V.C.DAGA,J.) (V.C.DAGA,J.)