Pooja Hardware P. Ltd vs The Assistant Commissioner Of ...
2024 Latest Caselaw 1926 Bom

Bombay High Court

Pooja Hardware P. Ltd vs The Assistant Commissioner Of ... on 23 January, 2024

Author: Neela Gokhale

Bench: K. R. Shriram, Neela Gokhale

        Digitally
  2024:BHC-OS:1383-DB
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        GAURI                                                  1/2                451.WP-3754-2021.doc
GAURI   AMIT
AMIT    GAEKWAD
GAEKWAD Date:
        2024.01.24
        10:58:00                       IN THE HIGH COURT OF JUDICATURE AT BOMBAY
        +0530
                                           ORDINARY ORIGINAL CIVIL JURISDICTION
                                                   WRIT PETITION NO.3754 OF 2021
                     Pooja Hardware P. Ltd.                           ....Petitioner
                               V/s.
                     The Assistant Commissioner of Income
                     Tax, Circle 13(1)(2) and Ors.               ....Respondents
                                                         ----
                     Mr. Vipul Joshi a/w. Ms. Dinkle Hariya i/b. Ms. Rashmi Vyas for petitioner.
                     Mr. Akhileshwar Sharma for respondents - Revenue.
                                                         ----
                                                          CORAM : K. R. SHRIRAM &
                                                                      DR. NEELA GOKHALE, JJ.

DATED : 23rd JANUARY 2024

P.C. :

1 The challenge is to the reassessment notice issued and the

reassessment order passed on various grounds. The primary ground is that

petitioner had filed objections to the reopening notice which has not been

considered or decided and the reassessment order has been passed.

2 Mr. Sharma does not disagree with what Mr. Joshi stated but

states that a draft assessment order was passed which in turn means that

the objections were dealt with.

3 In our view, this is not a correct method that was adopted by

the Assessing Officer. The Assessing Officer should have dealt with the

objections and passed an order on objections. Thereafter, the Assessing

Officer could have proceeded to issue the draft assessment order.

4 In the circumstances, keeping open the right and contentions of

the parties, we hereby quash and set aside the assessment order dated

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28th September 2021 and the consequential notice of demand dated

28th September 2021 and the penalty notice.

5 The matter is remanded to the Jurisdictional Assessing Officer

(JAO) to consider the objections filed by petitioner by its communication

dated 25th March 2021 and pass a reasoned order in accordance with law

dealing with every submission of petitioner after giving a personal hearing

to petitioner, notice whereof shall be communicated atleast five working

days in advance. If the JAO is going to rely on any judgments or orders of

any Court or Tribunal, a list thereof shall also be provided alongwith the

notice for personal hearing, so that petitioner will be able to deal with the

same/distinguish the same during the personal hearing. The reopening

proceedings to be concluded by 30th April 2024.

6 Petition disposed. No order as to costs.

7 We clarify that we have not made any observation on the

merits of the matter.

(DR. NEELA GOKHALE, J.)                                    (K. R. SHRIRAM, J.)




Gauri Gaekwad