Origin Infrastructure Pvt Ltd vs Union Of India And Anr
2022 Latest Caselaw 2620 Bom

                                                                     921-os-wpl-4671-22.doc


                             IN THE HIGH COURT OF JUDICATURE AT BOMBAY
         Digitally
         signed by               ORDINARY ORIGINAL CIVIL JURISDICTION
                                  WRIT PETITION (L) NO. 4671 OF 2022
         DINESH
DINESH   SADANAND
SADANAND SHERLA
SHERLA   Date:
         2022.03.17
         15:28:22
         +0500        Origin Infrastructure Pvt. Ltd.               ... Petitioner
                            V/s.
                      Union of India and anr.                       ... Respondents

                                              ----------------
                      Ms Neha Anchlia for the Petitioner.
                      Mr. Suresh Kumar for the Respondents..
                                              ----------------


                                          CORAM :        K.R. SHRIRAM &
                                                         N.R. BORKAR, JJ.

                                          DATE     :     MARCH 16, 2022.

                      P.C.

                      1]      We fnd that petitioner has not even fled its objection to

the notice issued under Section 148 of the Income Tax Act,

1961 (the said Act). In our view, therefore, this petition is

premature.

2] Petitioner to fle its objections to the notice and the

Assessing Ofcer 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 Ofcer wishes to rely on any

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

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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 Ofcer shall, we repeat, shall deal with

every objection raised by petitioner including the limitation

aspect and pass the order on objections dealing with every

point raised by petitioner.

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

14.02.2022, until today is excluded for passing the

assessment order.

5] Petition accordingly disposed.

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




Dinesh Sherla                                                             2/2