Vina Viren Ahuja vs Asst. Commissioner Of Income Tax ...
2022 Latest Caselaw 4529 Bom

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         MEERA
MEERA    MAHESH
MAHESH   JADHAV
JADHAV   Date:
         2022.04.30
         11:36:10
                              IN THE HIGH COURT OF JUDICATURE AT BOMBAY
         +0530                   ORDINARY ORIGINAL CIVIL JURISDICTION
                                     WRIT PETITION NO. 1972 OF 2022

             Vina Viren Ahuja                                           ....Petitioner
                    V/s.
             Asst. Commissioner of Income Tax
             Central Circle 8(4), Mumbai & Ors                          ...Respondents

                                                  ----

Mr. Riyaz Padvekar i/b Mr. Tanzil Padvekar for Petitioner Mr. Suresh Kumar for Respondents

----

CORAM : K.R. SHRIRAM & N.R. BORKAR, JJ DATED : 28th APRIL 2022

P.C. :

1 We find that in the order on objections, the Jurisdictional Assessing

Officer (JAO) has not dealt with the submissions made by petitioner on the

merits of the case by saying that it will be decided during the assessment

proceedings. We do not agree with this view of the JAO because if those

points have to be decided during the assessment proceedings, there is no

need to have the procedure for filing the objections and passing the orders

on objections.

2 In our view, this check has been placed only to avoid the assessment

proceedings being recommenced, if the JAO is satisfied that the objections

raised by an assessee has merit and the file could be closed at that stage

itself.

3 Therefore, we hereby set aside the order on objections dated 25 th

January 2022 and remand the matter for denovo consideration. The JAO

Meera Jadhav 2/2 903-wp-1972-22.doc

shall pass the order on objections on or before 30 th June 2022. Before

passing the order on objections, petitioner shall also be given a personal

hearing, notice whereof shall be issued at least seven working days in

advance. If the JAO is going to rely on any order or judgment of any court

or Tribunal, a list thereof shall also be provided to petitioner along with the

notice of personal hearing, so that petitioner will be able to deal with it or

distinguish the same during the personal hearing. The order on objections

shall be a detailed order dealing with every submission of petitioner.

4 The time spent from the date of filing the writ petition till the time

granted for disposal of objections, i.e., 30 th June 2022, is to be excluded

while computing the period of limitation for completion of the assessment

proceeding.

5         Petition disposed.




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




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