Sameerkumar Dineshkumar Shah vs Assistant Commissioner Of Income ...
2022 Latest Caselaw 2189 Bom

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         Digitally
         signed by
         PURTI
PURTI    PRASAD
         PARAB
                       IN THE HIGH COURT OF JUDICATURE AT BOMBAY
PRASAD
PARAB    Date:
         2022.03.04
                           ORDINARY ORIGINAL CIVIL JURISDICTION
         13:23:40
         +0530
                             WRIT PETITION (L) NO. 870 OF 2022

         Sameerkumar Dineshkumar Shah                              ....Petitioner
                V/s.
         Assistant Commissioner of Income Tax
         Ward 28(3)(1) and Ors.                                    ...Respondents
                                             ----
         Mr. Dhrumil Shah i/b Lex Services for Petitioner.
         Mr. Akhileshwar Sharma for Respondents-Revenue.
                                             ----

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

DATED : 3rd MARCH, 2022

P.C. :

1. Petitioner has approached this court in our view prematurely

because soon after receiving notice under Section 148 of the Income Tax

Act, 1961 (the Act) for A.Y. 2016-17, petitioner has, without even filing his

objections to the notice, has approached this court. Moreover, counsel

stated that though notice is dated 31st March, 2021 it must have been issued

subsequently. What is the basis of his speculation has not been placed

before us. In fact, the notice dated 31 st March, 2021 atleast appears to have

been signed on 31st March, 2021 itself.

2. Petitioner may raise all objections before the concerned officer

who shall pass the order on objections after granting a personal hearing to

petitioner. Respondent shall also give a personal hearing to petitioner and

the notice of personal hearing shall be communicated to petitioner atleast

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one week in advance and the assessment order, after complying with the

procedure required, shall be passed within twelve weeks of this order

getting uploaded. If the concerned authority is going to rely on any

judgment or any order of the Tribunal or Court, a list thereof shall be

provided to petitioner alongwith the notice for personal hearing so that

petitioner will be able to deal with the same/distinguish the same during

the personal hearing. Any order passed shall be a reasoned and detailed

order dealing with all the submissions of petitioner.

4. We clarify that we have not made any observations on the

merits of the case.

5. Petition disposed.

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




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