Triton Trading Company Pvt Ltd vs Deputy Commissioner Of Income ...
2022 Latest Caselaw 2380 Bom

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       MEERA
MEERA MAHESH
MAHESH JADHAV
JADHAV Date:
       2022.03.11             IN THE HIGH COURT OF JUDICATURE AT BOMBAY
       10:41:23
       +0530                     ORDINARY ORIGINAL CIVIL JURISDICTION
                                     WRIT PETITION NO. 3561 OF 2019

              Triton Trading Company Pvt Ltd.                        ....Petitioner
                    V/s.
              Deputy Commissioner of Income Tax,
              Central Circle 5(3)(2) & Ors.                          ...Respondents

                                                  ----

Mr. Madhur Agarwal i/b Mr. Atul K. Jasani for Petitioner Mr. Akhileshwar Sharma for Respondents - Revenue

----

CORAM : K.R. SHRIRAM & N.J. JAMADAR, JJ DATED : 9th MARCH 2022

P.C. :

1 In the petition, a specific ground in view of the leave granted by this

court to amend the petition, has been raised that the officer who issued the

notice under Section 148 of the Income Tax Act 1961, is not the same

person who recorded the reasons for reopening and, therefore, the notice is

bad-in-law. According to petitioner to assume jurisdiction under Section

147, the belief that income has escaped assessment has to be the belief of

the Assessing Officer who has issued the notice and it cannot be that of

some other officer.

2 We find that the specific objection has not been raised by petitioner in

its objections to reopening and hence, the same had not been considered by

the officer, who disposed the objections to reopening.

3 In our view, petitioner should be permitted to raise this issue in the

objections.

              Meera Jadhav
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4         In the circumstances, without making any observations on the merits

of the case, we set aside the order on objections dated 31 st August 2018 and

order dated 8th November 2019, both of which are impugned in the petition.

We remand the matter to Jurisdictional Assessing Officer (JAO), who shall

pass a fresh order on objections.

5 Petitioner to submit further objections within two weeks of this order

being uploaded and the JAO shall dispose the objections within 4 weeks

thereafter. The JAO shall, however, give a personal hearing to petitioner

before disposing the objections and the notice of personal hearing shall be

given atleast 7 working days in advance. If the JAO wishes to rely on any

judgments or order passed by any Court or Tribunal, he shall provide a list

thereof to petitioner and give them 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.

6 After completing the above proceedings, the final assessment order

shall be passed within 12 weeks from the date of this order being uploaded.

7 Petition disposed with no order as to cost.

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




Meera Jadhav