State Bank Of India vs Deputy Commissioner Of Income Tax ...
2022 Latest Caselaw 2911 Bom

          Digitally signed
          by GAURI
GAURI     AMIT
AMIT      GAEKWAD                                      1/2                       914.WP-86-2020.doc

GAEKWAD   Date:
          2022.03.25
          16:15:22 +0530
                                IN THE HIGH COURT OF JUDICATURE AT BOMBAY
                                    ORDINARY ORIGINAL CIVIL JURISDICTION
                                         WRIT PETITION NO.86 OF 2020
             State Bank of India                              ....Petitioner
                         V/s.
             Deputy Commissioner of Income Tax
             Circle 2(2)(1) and Ors.                       ....Respondents
                                               ----
             Mr. Nitesh Joshi i/b. Mr. Atul K. Jasani for petitioner.
             Mr. P.C. Chhotaray for respondents - Revenue.
                                               ----
                                                       CORAM : K.R. SHRIRAM &
                                                                  N.R. BORKAR, JJ.

DATED : 24th MARCH 2022

P.C.:

1 We have heard both the counsel at length and also considered a

plethora of judgments which Mr. Chhotaray relied upon. Without going into

the details, we are satisfied that the order on objections passed on

27th November 2019, which is also impugned in this petition, has to be and

is hereby quashed and set aside. We say this because notwithstanding the

objections filed to the reopening, the Assessing Officer has not dealt with

the objections in detail. A cryptic order has been passed.

2 Therefore, without making any observation on the merits of the

case, the matter is remanded to the Jurisdictional Assessing Officer (JAO)

who shall pass a fresh order on objections, which shall be a detailed and

reasoned one.

             Gauri Gaekwad
                                           2/2                        914.WP-86-2020.doc




3                 Should petitioner wish, they may file further submissions within

two weeks of this order being uploaded. Within four weeks thereafter, the

JAO shall pass his order on objections but before that shall give a notice of

personal hearing to petitioner atleast seven working days in advance before

the date of hearing. If the JAO is going 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.

4 Once the order on objections is passed, as held in Asian Paints

Ltd. V/s. Deputy Commissioner of Income Tax1, the assessment proceedings

shall not be completed for 30 days thereafter. All rights and contentions are

kept open.

5 The time spent from the date of filing the writ petition till

disposal and the time granted for disposal of objections is to be excluded

while computing the period of limitation for completion of the assessment

proceeding.

6                 Petition accordingly disposed.




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




1. (2009) 308 ITR 195 (Bombay)
Gauri Gaekwad