Khushal Hansraj Dharod vs The Income Tax Officer - 32 (2) (2) ...
2022 Latest Caselaw 1114 Bom

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GAURI     GAURI AMIT
          GAEKWAD
AMIT      Date:
GAEKWAD   2022.02.02
          11:01:09            IN THE HIGH COURT OF JUDICATURE AT BOMBAY
          +0530
                                  ORDINARY ORIGINAL CIVIL JURISDICTION
                                     WRIT PETITION NO.3612 OF 2019

             Khushal Hansraj Dharod                         ....Petitioner
                       V/s.
             The Income Tax Officer - 32(2)(2) & Ors. ....Respondents
                                                  ----
             Mr. Devendra H. Jain for petitioner.
             Mr. Suresh Kumar for respondents.
                                                  ----
                                                     CORAM : K.R. SHRIRAM &
                                                             N.J. JAMADAR, JJ.

DATED : 31st JANUARY 2022

P.C. :

1 We have heard Mr. Jain and also considered the notice issued

under Section 148 of the Income Tax Act, 1961 for Assessment Year 2012-

2013 and the reasons for reopening annexed to the petition and impugned

in this petition. We do not find anything speculative in the reasons recorded.

2 Petitioner may take such stand as advised before the Assessing

Officer who may pass order as he deems fit in accordance with law after

considering the submissions of petitioner. The Assessing Officer shall grant

personal hearing to petitioner and intimate the date of personal hearing

atleast one week in advance. If respondent wishes to rely on any judgments

or order passed by any Court or Tribunal, he shall provide a copy thereof to

petitioner and give him an opportunity to deal with those judgments or

distinguish those judgments and those submissions of petitioner shall also

be dealt with in the assessment order.

             Gauri Gaekwad
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3               Petition disposed with no order as to costs.



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




Gauri Gaekwad