Sapphire Foods India Pvt Limited ... vs Deputy Commissioner Of Income Tax
2024 Latest Caselaw 2760 Bom

Bombay High Court

Sapphire Foods India Pvt Limited ... vs Deputy Commissioner Of Income Tax on 30 January, 2024

Author: Neela Gokhale

Bench: K.R. Shriram, Neela Gokhale

2024:BHC-OS:1810                                           1/2                        428-WPL-21211-2023.doc




                PURTI              IN THE HIGH COURT OF JUDICATURE AT BOMBAY
                PRASAD
                PARAB                  ORDINARY ORIGINAL CIVIL JURISDICTION
             Digitally signed by
             PURTI PRASAD
             PARAB
             Date: 2024.02.01
             17:42:39 +0530             WRIT PETITION (L) NO. 21211 OF 2023

           Sapphire Foods India Limited                                         ....Petitioner
                  V/s.
           Deputy Commissioner of Income Tax
           Circle 3(3)(1), Mumbai and Anr.                                      ...Respondents

                                                 ----
           Mr. Atit Jain i/b Mr. Kumar Abhijeet for Petitioner.
           Mr. Arjun Gupta for Respondent No.1.
                                                 ----

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

DATED : 30th JANUARY 2024

P.C. :

1. After the petition was heard for some time, Mr. Jain on

instructions sought leave of the court to withdraw the petition with liberty

to raise all grounds including maintainability of the notice in petitioner's

reply to the notice dated 9th April 2023 issued under Section 148 of the

Income Tax Act, 1961 (the Act).

2. Petition dismissed as withdrawn with liberty as prayed for. All

rights and contentions of petitioner are kept open.

3. Before passing any final re-assessment order, petitioner will be

given a personal hearing, notice whereof shall be communicated atleast 5

working days in advance. If the Assessing Officer is going to rely on any

Purti Parab

2/2 428-WPL-21211-2023.doc

judgment/order of any Court or Tribunal, a list thereof shall be made

available to petitioner in advance before the personal hearing so that

petitioner will be able to deal with the same/distinguish the same during

the personal hearing. Should, petitioner wish to file written submission to

record what transpired during the personal hearing, petitioner may file the

written submission within four working days of the completion of personal

hearing. Any order passed shall be a reasoned and detailed order dealing

with all the submissions of petitioner.

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

2024.

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




Purti Parab