Enpee Credit And Capital (India) ... vs The Deputy Commissioner Of Income ...
2022 Latest Caselaw 1506 Bom

                                                                                     907-wp-578-2022.doc




                            IN THE HIGH COURT OF JUDICATURE AT BOMBAY
                                ORDINARY ORIGINAL CIVIL JURISDICTION

                                          WRIT PETITION NO. 578 OF 2022

               Enpee Credit and Capital (India)
               Private Limited                                     ...Petitioner
                          vs.
               The Deputy Commissioner of
               Income Tax Circle-1(2)(1)
               and 2 Ors.                                          ...Respondents

               Mr.Rohan Deshpande i/b Ms. Farzeen Khambatta for petitioner.
               Mr.Suresh Kumar for respondents.

                                            CORAM : K.R. SHRIRAM &
                                                    N. J. JAMADAR, JJ.

DATE : 14 FEBRUARY, 2022 P.C.:

1. The primary grievance in the petition apart from the

grounds of change of opinion etc. to the notice for reopening,

dated 27th March 2021, is that when petitioner fled its objections

to the reopening, respondents, while rejecting the objections vide

order dated 16th December 2021, have not dealt with the

objections raised by petitioner on merits.

2. We have also considered the order passed along with

objections and we are satisfed that the order dated 16 th December

2021 impugned in the petition does not deal with petitioner's

objection on the merits.

Shraddha Talekar, PS                                                                               1/3




                                                                                                 907-wp-578-2022.doc

3. In the circumstances, we quash and set aside the order

dated 16th December 2021 for assessment year 2016-17. The

matter is remitted for de-novo consideration.

4. The Assessing Offcer shall consider petitioner's submissions

and pass a reasoned order within eight weeks from today. Before

passing any order, the Assessing Offcer shall grant a personal

hearing to petitioner and the notice of personal hearing shall be

communicated to petitioner atleast seven working days in

advance.

5. If the Assessing Offcer is going to rely on any order or

judgment of any Court or Tribunal in addition to what is

mentioned in the order impugned in this petition, he shall give a

list thereof to petitioner before the personal hearing so that

petitioner may be able to deal with those orders and

judgments/distinguish the same, during the personal hearing.

The order to be passed on the objections shall deal with every

point raised by petitioner.

6. The time from the date this petition is fled till the order on

objections is passed, is extended.

Shraddha Talekar, PS                                                                                          2/3




                                                                                  907-wp-578-2022.doc




               7.         Petition accordingly disposed.

8. We hasten to add that we have not made any observation on

the merits of the matter.

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




Shraddha Talekar, PS                                                                           3/3