Prakhhyat Infraproject Pvt. Ltd vs The Assistant Commissioner Of ...
2022 Latest Caselaw 347 Bom

                                                                              415-wp-154-2020.doc




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

                                       WRIT PETITION NO.154 OF 2020

                   Prakhhyat Infraproject Private Limited             ...Petitioner
                              vs.
VISHAL             The Assistant Commissioner of Income Tax
SUBHASH            7(3(2) and Others                                  ...Respondents
PAREKAR
Digitally signed   Mr. M.M. Vaidya, for the Petitioner.
by VISHAL
SUBHASH            Mr. Suresh Kumar, for the Respondents.
PAREKAR
Date: 2022.01.11
12:05:40 +0530                         CORAM :        K.R. SHRIRAM &
                                                      N. J. JAMADAR, JJ.

                                      DATE :          JANUARY 10, 2022

                   P.C.:

                   .        As could be seen from the order dated 13 th December, 2019

which is impugned in the Petition by which Respondents had

rejected Petitioner's Petition to reopening, the Respondents admit

that during the course of assessment under section 143(3) of the

Income Tax Act, Assessing Officer had called for details of the

purchase and sales of properties which are the subject matter of

reopening and Petitioner had also submitted the relevant details to

the Assessing Officer. Because this point has not been disclosed in

the assessment order, it means there is no application of mind by

the Assessing Officer while completing assessment order.

2. There are catena of judgments, one of which that readily

Vishal Parekar 1/2 415-wp-154-2020.doc

comes to our mind, is Aroni Commercials Ltd. vs. Deputy

Commissioner of Income-Tax -2(1)1 where this Court has held that

once a query is raised during the assessment proceeding and the

assessee has replied to it, it follows that the query raised was a

subject of consideration of the Assessing Officer while completing

the assessment. It is not necessary that assessment order should

contain reference and/or discussion to disclose its satisfaction in

respect of the query raised. On this ground alone, Petition has to be

allowed.

3. Petition is allowed in terms of prayer clause (a), which reads

as under:

"That this Court may be pleased to issue a writ of certiorari or writ in the nature of certiorari or any other appropriate writ, direction or order under Article 226 of the Constitution of India calling for the records of the case leading to the issuance of the notice under section 148 of the Income Tax Act, 1961 dated 18 th March, 2019, being Exh-E hereto and after going through the same and examining the question of legality thereof to quash, cancel and set aside the impugned notice dated 18 th March, 2019 being Ex-E hereto and the order rejecting the Petitioner's objections dated 136th December, 2019, being Exh-H hereto."

4. Petition disposed.

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

1    (2014) 44 taxmann.com 304 (Bombay)

Vishal Parekar                                                                    2/2