Niche Infrastructure Pvt. Ltd vs Union Of India And Anr
2022 Latest Caselaw 2566 Bom

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GAURI     AMIT
          GAEKWAD
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                                                              1/2                     908.WPL-4884-2022.doc
GAEKWAD   2022.03.16
          10:45:08
          +0530
                                    IN THE HIGH COURT OF JUDICATURE AT BOMBAY
                                        ORDINARY ORIGINAL CIVIL JURISDICTION
                                          WRIT PETITION (L) NO.4884 OF 2022
               Niche Infrastructure Private Limited ....Petitioner
                             V/s.
               Union of India and Anr.                        ....Respondents
                                                       ----
               Ms. Neha Anchlia for petitioner.
               Mr. Suresh Kumar for respondents.
                                                ----
                                                                    CORAM : K.R. SHRIRAM &
                                                                            N.R. BORKAR, JJ.

DATED : 15th MARCH 2022

P.C.:

1 We find that even the objection to the notice issued under

Section 148 of the Income Tax Act, 1961 has not been filed. In our view,

therefore, this petition is premature.

2 Petitioner to file its objections to the notice and the Assessing

Officer shall dispose the objections within four weeks by giving a personal

hearing to petitioner. The notice for personal hearing shall be issued atleast

seven working days in advance. If the Assessing Officer wishes to rely on

any order or judgment of any High Court or Tribunal, then a list thereof

shall be provided to petitioner alongwith the notice of personal hearing so

that petitioner may be able to deal with/distinguish those orders/

judgments.

3 The Assessing Officer shall, we repeat, shall deal with every

objection raised by petitioner including the limitation aspect and pass the

Gauri Gaekwad 2/2 908.WPL-4884-2022.doc

order on objections dealing with every point raised by petitioner.

4 The time from the date of lodging this petition, i.e.,

17th February 2022, until today is excluded for passing the assessment order.

5               Petition accordingly disposed.




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




Gauri Gaekwad