Tilak Ventures Limited vs Income Tax Officer-11(3)(1) And 2 ...
2022 Latest Caselaw 4403 Bom

                                              1/2                      926-WP-3080-2021.doc



 PURTI                IN THE HIGH COURT OF JUDICATURE AT BOMBAY
 PRASAD
 PARAB                   ORDINARY ORIGINAL CIVIL JURISDICTION
Digitally signed by
PURTI PRASAD
PARAB
Date: 2022.04.27
18:10:52 +0530               WRIT PETITION NO. 3080 OF 2021

Tilak Ventures Limited                                           ....Petitioner
      V/s.
Income Tax Officer 11(3)(1) and Ors.                   ...Respondents
                                    ----
Mr. Riyaz Padvekar a/w Mr. Tanzil Padvekar for Petitioner.
Mr. Akhileshwar Sharma for Respondents-Revenue.
                                    ----
                                       CORAM : K.R. SHRIRAM &
                                                 N. R. BORKAR, JJ.

DATED : 26th APRIL, 2022

P.C. :

1. Petitioner is impugning notice dated 31st March, 2021 for A.Y.

2014-15 issued under Section 148 of the Income Tax Act, 1961 (the Act).

2. The reasons for re-opening assessment has also been provided

to petitioner vide communication dated 4th June, 2021. Petitioner filed its

objections by communication dated 19th July, 2021. Then the order dated

11th August, 2021 came to be passed disposing petitioner's objections. The

said order is also impugned in the petition.

3. Certain facts in the impugned order are different from the facts

which are in the reasons mentioned for re-opening. Mr. Padvekar submitted

that after the petition was filed and copy served, the Jurisdictional Assessing

Officer (JAO) has issued Corrigendum dated 20th October, 2021.

4. We have considered the Corrigendum as well as the original

order and we cannot accept that those were typographical or clerical errors.

Purti Parab
                                      2/2                     926-WP-3080-2021.doc

In our view it indicates non application of mind when the order disposing

objections dated 11th August, 2021 was passed. Therefore, we set aside the

order dated 11th August, 2021 read with Corrigendum dated 20th October,

2021 and remand the matter for denovo consideration to the JAO different

from the JAO who has passed the impugned orders disposing objections.

5. Petitioner shall also be given a personal hearing before the

order on objections is passed, notice whereof shall be issued at least seven

working days in advance. If the Assessing Officer is going to rely on any

order or judgment of any Court or Tribunal, a list thereof shall also be

provided to petitioner, so that petitioner will be able to deal with it or

distinguish the same during the personal hearing. The objections will be

disposed on or before 30th June, 2022.

6. We have not made any observations on the merits of the case.

All rights and contentions are kept open.

7. The Principal Commissioner of Income Tax shall assign this

matter to the officer different from the officer who had passed the order

disposing objections.

8. Petition disposed.

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



Purti Parab