Bombay High Court
Renu Sandeep Jajodia vs The Income Tax Officer Ward 3(2) ... on 25 April, 2022
Bench: K.R. Sriram, N. R. Borkar
940-cwp-5099-22.doc
Digitally
signed by
DINESH
IN THE HIGH COURT OF JUDICATURE AT BOMBAY
DINESH
SADANAND
SADANAND
SHERLA CIVIL APPELLATE JURISDICTION
SHERLA
WRIT PETITION NO. 5099 OF 2022
Date:
2022.04.25
18:55:36
+0500
Renu S. Jajodia ... Petitioner
V/s.
The Income Tax Officer
Ward-3(2), Thane and ors. ... Respondents
----------------
Mr. Satish Mody and Ms Aasifa Khan for the Petitioner.
Mr. Suresh Kumar for the Respondent.
----------------
CORAM : K.R. SHRIRAM &
N.R. BORKAR, JJ.
DATE : APRIL 25, 2022.
P.C.
1] Heard Mr. Mody and also considered petition along with
documents annexed thereto. With the consent of Mr. Suresh Kumar, we
decided to dispose petition at this stage itself.
2] We find that petitioner has filed objections to the notice issued
under section 148 of the Income Tax Act, 1961 (the Act). Copy of the
notice which is dated 29.03.2021 is annexed to the petition. Also
annexed to the petition is a copy of assessment order dated 26.03.2022
which is also impugned in this petition.
Dinesh Sherla 1/3
940-cwp-5099-22.doc
3] We find that the objections to reopening filed by the petitioner
has not been dealt with. Mr. Mody states that even a personal hearing
has not been granted to petitioner. We also find in the impugned
assessment order dated 26.03.2022, the assessment is completed by
adding a sum of Rs.69,33,750 under section 68 of the Act. Added to
that is return of income of Rs.12,46,600. That would make a total of
Rs.81,80,350. But in the computation sheet annexed to the petition, the
total income after adjustment is shown to be Rs.1,52,74,020.
Therefore, in our view, it will be appropriate to quash and set aside the
assessment order and direct the matter to be re-considered by the
Jurisdictional Assessing Officer (J.A.O), who shall dispose petitioner's
objections to reopening on or before 30.06.2022, after giving a
personal hearing to petitioner. Consequently, demand notice dated
26.03.2022 and penalty initiated under section 274 read with section
271(1)(c) of the Act are also quashed and set aside.
4] The notice for personal hearing shall be issued atleast 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
Dinesh Sherla 2/3
940-cwp-5099-22.doc
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 from the date of lodging this petition, i.e., 21.04.2022
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.
7] However, we clarify that we have not expressed any opinion on
merits of the matter.
8] Petition disposed accordingly.
(N.R. BORKAR, J.) (K.R. SHRIRAM, J.)
Dinesh Sherla 3/3
