Condor Polymeric Pvt. Ltd vs The Assistant Commissioner Of ...
2022 Latest Caselaw 4335 Bom

                                                                              946-oswpl-12064-22.doc

           Digitally
           signed by
           DINESH
                                        IN THE HIGH COURT OF JUDICATURE AT BOMBAY
DINESH
SADANAND
           SADANAND
           SHERLA                           ORDINARY ORIGINAL CIVIL JURISDICTION
SHERLA
                                             WRIT PETITION (L) NO. 12064 OF 2022
           Date:
           2022.04.25
           18:55:33
           +0500


                        Condor Polymeric Pvt. Ltd.                           ... Petitioner
                             V/s.
                        The Assistant Commissioner of
                        Income Tax, Circle 5(1)(1), Mumbai and ors.          ... Respondents

                                                     ----------------
                        Mr. Jitendra Jain a/w. Mr. Viraaj Y. Bhate i/b PDS Legal for the
                        Petitioner.
                        Mr. Akhileshwar Sharma for the Respondent-Revenue.
                                                     ----------------

                                                           CORAM      :      K.R. SHRIRAM &
                                                                             N.R. BORKAR, JJ.

                                                            DATE      :      APRIL 25, 2022.

                        P.C.

                        1]       Mr. Sharma states that the grievances raised by petitioner in this

petition seem to be justified. Mr. Sharma suggests that the Court may

set aside the order dated 30.03.2022 and remand the matter to the

Jurisdictional Assessing Officer (JAO) to whom the file has now come

for de novo consideration.

2] Accordingly, order dated 30.03.2022 is quashed and set aside.

The JAO shall dispose the objections by 30.06.2022, after giving a

personal hearing to petitioner. The notice for personal hearing shall be

issued atleast seven working days in advance. If the JAO wishes to rely

Dinesh Sherla 1/2 946-oswpl-12064-22.doc

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.

3] The JAO shall, we repeat, shall deal with every objection raised

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

raised by petitioner.

4] The time from the date of lodging this petition, i.e., 12.04.2022

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.

5] However, we clarify that we have not expressed any opinion on

merits of the matter.

6]       Petition disposed accordingly.




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




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