Rani Sati Trading And Investment ... vs The Income Tax Officer Ward - 3 (3) ...
2022 Latest Caselaw 2299 Bom

                                               905-WP3972-2021.DOC

                                                                Santosh

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


                WRIT PETITION NO. 3972 OF 2021

Rani Sati Trading and Investment Co. Pvt.
Ltd.                                                   ...Petitioner
                     Versus
The Income Tax Officer Ward - 3(3)(1),
Mumbai & ors.                                       ...Respondents

Ms. Namrata Kasale, a/w Ms. Rashmi Vyas, for the Petitioner.

Mr. Sham Walve, for the Respondents.

                            CORAM:      K. R. SHRIRAM &
                                        N. J. JAMADAR, JJ
                            DATED:      8th MARCH, 2022
PC:-

1.     Heard Mr. Walve and Ms. Kasale.

2. Here is a case where the assessment order dated 23 rd

September 2021 came to be passed without even disposing

petitioner's objections to the reopening of assessment.

Therefore, in our view, this assessment order dated 23 rd

September 2021 is to be quashed and set aside. Ordered

accordingly.

3. The concerned authority shall consider the objections filed

by petitioner to the notice issued for reopening the assessment

and dispose the objections within six weeks of this order being

uploaded. Before disposing the objections, the concerned

905-WP3972-2021.DOC

authority, which will be the Jurisdictional Assessing Officer

("JAO") shall grant a personal hearing and the notice of personal

hearing shall be given at least seven working days in advance.

4. If the JAO wishes to rely on any judgments/orders of any

Court or Tribunal to pass an order disposing the objection, he

shall provide a list thereof along with the notice for personal

hearing so that petitioner will be able to deal with or distinguish

those judgments/orders during the personal hearing.

5. Respondent shall strictly comply with the mandatory

provisions of Section 144B if he wishes to process further orders

disposing the assessment.

6. Consequently, the demand notice dated 23rd September

2021 issued under Section 156 of the Income Tax Act, 1961, also

stand quashed and set aside. So also the penalty order dated

16th July 2022, copy of which is tendered by Ms. Kasale, is also

quashed and set aside.

7. Petition disposed.

[N. J. JAMADAR, J.] [K. R. SHRIRAM, J.]