The Fine Arts Society vs The Deputy Director Of ...
2024 Latest Caselaw 2414 Bom

Bombay High Court

The Fine Arts Society vs The Deputy Director Of ... on 25 January, 2024

Author: Neela Gokhale

Bench: K. R. Shriram, Neela Gokhale

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MEERA
         MEERA
         MAHESH
MAHESH   JADHAV
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JADHAV   Date:
         2024.01.30
         12:54:15
         +0530

                                        IN THE HIGH COURT OF JUDICATURE AT BOMBAY
                                            ORDINARY ORIGINAL CIVIL JURISDICTION
                                                   WRIT PETITION NO. 2594 OF 2015

                      The Fine Arts Society                             ....Petitioner
                           V/s.
                      The Deputy Director of Income Tax
                      (Exemptions) 1-2 & Ors.                           ....Respondents

                                                          ----
                      Mr. Jitendra Singh i/b Mr. Balasaheb Yewale for Petitioner.
                      Mr. Suresh Kumar for Respondents.
                                                          ----

                                                              CORAM : K. R. SHRIRAM &
                                                                      Dr. NEELA GOKHALE, JJ.

DATED : 25th JANUARY 2024

P.C. :

1 After the petition was argued for sometime and particularly in view

of the judgment of the Apex Court in Assistant Commissioner of Income-tax

(Exemptions) Vs. Ahmedabad Urban Development Authority 1, Mr. Singh

sought leave of the court to withdraw the petition with liberty to take all

grounds before the Assessing officer (AO) and make out a case as to why

the assessment need not be reopened.

2 Petition disposed with liberty as prayed for.

3 Before passing any order, the AO shall give a personal hearing to

petitioner, notice whereof shall be communicated atleast 7 working days in

advance. Should, petitioner wish to file written submission to record what

transpired during the personal hearing, petitioner may file the written

1 [2022] 143 taxmann.com 278 (SC)

Meera Jadhav

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submission within four working days of the completion of personal hearing.

4 The assessment proceedings to be completed by 30th April 2024.

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

Meera Jadhav