Nakul Ashok Jain vs The Income Tax Officer Ward -25 ...
2022 Latest Caselaw 3612 Bom

          Digitally signed
          by GAURI
GAURI     AMIT                                           1/2                       911.WP-3738-2021.doc
AMIT      GAEKWAD
GAEKWAD   Date:
          2022.04.05
          17:58:30 +0530
                                 IN THE HIGH COURT OF JUDICATURE AT BOMBAY
                                     ORDINARY ORIGINAL CIVIL JURISDICTION
                                         WRIT PETITION NO.3738 OF 2021
              Nakul Ashok Jain                      ....Petitioner
                          V/s.
              The Income Tax Officer
              Ward 25(3)(5) and Ors.         ....Respondents
                                             ----
              Ms. Namrata Kasale for petitioner.
              Mr. Sham Walve for respondents.
                                             ----
                                                   CORAM : K.R. SHRIRAM &
                                                           N.R. BORKAR, JJ.

DATED : 4th APRIL 2022

P.C.:

1 At the outset, in the order dated 23rd February 2022, in

paragraph 2, the date "22nd September 2021 " to be corrected to read as

"27th September 2021 " and the date "27th September 2021 " to be corrected

to read as "22nd September 2021 ".

2 Rest of the order remains unaltered. Original order to be

corrected accordingly.

              3                  Heard Mr. Walve and Ms. Kasale.

              4                  Here   is   a   case   where   the   assessment   order       dated

22nd September 2021 came to be passed without even disposing petitioner's

objections to the reopening of assessment. Therefore, in our view, this

assessment order dated 22nd September 2021 is to be quashed and set aside.

Ordered accordingly.

              Gauri Gaekwad
                                        2/2                      911.WP-3738-2021.doc




5               The concerned authority shall consider the objections filed

by petitioner to the notice issued for reopening the assessment

and dispose the objections within six weeks of this order being

uploaded. Before disposing the objections, the concerned authority, which

will be the Jurisdictional Assessing Officer ("JAO") shall grant a personal

hearing and the notice of personal hearing shall be given at least seven

working days in advance.

6 If the JAO wishes to rely on any judgments/orders of any Court

or Tribunal to pass an order disposing the objection, he shall provide a list

thereof along with the notice for personal hearing so that petitioner will be

able to deal with or distinguish those judgments/orders during the personal

hearing.

7 Respondent shall strictly comply with the mandatory provisions

of Section 144B if he wishes to process further orders disposing the

assessment.

8 Consequently, the demand notice dated 22nd September 2021

issued under Section 156 of the Income Tax Act, 1961, also stand quashed

and set aside. So also the penalty order dated 22 nd September 2021, copy of

which is tendered by Ms. Kasale, is also quashed and set aside.

9               Petition disposed.




(N.R. BORKAR, J.)                                         (K.R. SHRIRAM, J.)

Gauri Gaekwad