Suresh Maruti Kote vs Union Of India Thr The Ministry Of ...
2022 Latest Caselaw 4333 Bom

                                                                                922-cwpst-605-22.doc

           Digitally
           signed by
           DINESH
                                        IN THE HIGH COURT OF JUDICATURE AT BOMBAY
DINESH
SADANAND
           SADANAND
           SHERLA                               CIVIL APPELLATE JURISDICTION
SHERLA
                                             WRIT PETITION (ST) NO. 605 OF 2022
           Date:
           2022.04.25
           18:55:34
           +0500


                        Suresh M. Kote                                 ... Petitioner
                              V/s.
                        Union of India and anr.                        ... Respondents
                                                         ----------------
                        Mr. Sanket Bora a/w.          Vidhi Punamiya i/b SPCM Legal for the
                        Petitioner.
                        Mr. Suresh Kumar for the Respondent.
                                                     ----------------
                                                        CORAM :              K.R. SHRIRAM &
                                                                             N.R. BORKAR, JJ.

                                                            DATE       :     APRIL 25, 2022.

                        P.C.

                        1]         Mr. Bora states that there is no payment due from petitioner

                        under       the    Income   Declaration   Scheme,   2016      ("I.D.S.")   and

notwithstanding that respondents have not issued Form-4 as per the

Income Declaration Scheme, Rules 2016 ("I.D.S. Rules") and have even

gone ahead and issued Notice under Section 148 of Income Tax Act,

1961 ('the Act') dated 30.06.2021 which is impugned in this petition.

2] Mr. Bora further states that petitioner has filed objections as per

communication dated 15.11.2021, a copy whereof is annexed to the

petition as Exhibit-O, but the objections have not been disposed.

                        Dinesh Sherla                                                                  1/3
                                                         922-cwpst-605-22.doc


3]       Mr. Suresh Kumar states that the objections can be disposed

within six weeks.



4]         The Jurisdictional Assessing Officer (J.A.O) shall dispose the

objections within six weeks from the date of uploading of this order,

after giving a personal hearing to petitioner. The notice for personal

hearing shall be issued at least seven working days in advance. If the

J.A.O. wishes to rely on any order or judgment of any High Court or

Tribunal, then a list thereof shall be provided to petitioner alongwith

the notice of personal hearing so that petitioner may be able to deal

with/distinguish those orders/ judgments.

5] The J.A.O. shall, we repeat, shall deal with every objection raised

by petitioner and pass the order on objections dealing with every point

raised by petitioner.

6] The time spent from the date of filing the writ petition till

disposal and the time granted for disposal of objections is to be

excluded while computing the period of limitation for completion of

the assessment proceeding.

Dinesh Sherla                                                                  2/3
                                                        922-cwpst-605-22.doc


7]       In view of above directions, Mr. Bora seeks leave of this Court to

withdraw the petition with liberty to approach the Court as need arises.

8] Petition dismissed as withdrawn with liberty as prayed for.

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




Dinesh Sherla                                                                 3/3