Bombay Hospital Trust vs Assistant Commissioner Of Income ...
2022 Latest Caselaw 1739 Bom

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         MEERA                                          1/2                       911-wpl-3890-22.doc
MEERA    MAHESH
MAHESH   JADHAV
JADHAV   Date:
         2022.02.22

                                IN THE HIGH COURT OF JUDICATURE AT BOMBAY
         14:25:15
         +0530

                                   ORDINARY ORIGINAL CIVIL JURISDICTION
                                     WRIT PETITION (L) NO.3890 OF 2022

                Bombay Hospital Trust                            ....Petitioner
                       V/s.
                Assistant Commissioner of Income
                Tax Exemption Circle 1 & ors.                    ...Respondents

                                                    ----

Mr. Ajay R. Singh i/b Mr. Sameer G. Dalal for Petitioner Mr. Suresh Kumar for Respondents

----

CORAM : K.R. SHRIRAM & N.J. JAMADAR, JJ DATED : 21st FEBRUARY 2022

P.C. :

1 We have considered the petition and as agreed by both the counsel,

we are not giving elaborate reasons.

2 We are satisfied that the order on objections dated 27 th December

2021 which is also impugned in the petition alongwith the notice dated 31 st

March 2021 for A.Y.-2015-2016 issued under Section 148 of the Income Tax

Act 1961, has to be quashed and set aside. The order does not deal with the

objections raised in detail.

3 Therefore, we pass the following order:

(a) The order dated 27th December 2021 is hereby quashed and set aside

and the matter is remanded for denovo consideration.

(b) The Jurisdictional Assessing Officer shall dispose of the objections

within 6 weeks of this order being uploaded, but before disposing shall give

a personal hearing to petitioner. The notice of personal hearing shall be

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given atleast 7 working days in advance.

(c) If, the Jurisdictional Assessing Officer wishes to rely on any judgments

or order passed by any Court or Tribunal other than those that have been

mentioned in the impugned order dated 27th December 2021, he shall

provide a list thereof to petitioner alongwith the notice for personal hearing

and give petitioner an opportunity to deal with or distinguish those

judgments / orders.

(d) The Jurisdictional Assessing Officer, while disposing the objections,

shall consider all the submissions made by petitioner and deal with all the

submissions in the order and give complete reasons for arriving at the

conclusions that he may arrive at.

(e) Until the objections of petitioner for reopening is disposed and for 30

days thereafter, petitioner's assessment shall not be proceeded with.

3 Petition accordingly stands disposed.

4 We have not made any observations on the merits of the matter.

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




Meera Jadhav