Nakul Ashok Jain v. The Income-Tax Officer Ward-25(3)(5) And 3 ORS.

1/2 931-WP-3837-2021.doc PURTI PRASAD PARAB

IN THE HIGH COURT OF JUDICATURE AT BOMBAY

PURTI PRASAD PARAB Date: 2022.04.04 17:55:30 +0530 ORDINARY ORIGINAL CIVIL JURISDICTION WRIT PETITION NO. 3837 OF 2021 Nakul Ashok Jain

...Petitioner

V/s.

The Income Tax Officer Ward 25(3)(5) Mumbai and Ors.

...Respondents

---- Ms. Namrata Kasale a/w Ms. Rashmi Vyas for Petitioner. Mr. Sham V. Walve for Respondents.

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

DATED : 30th MARCH, 2022 P.C. :

1.

Heard Mr. Walve and Ms. Kasale.

2.

Here is a case where the assessment order dated 27th September 2021 came to be passed without even disposing petitioner's objections to the reopening of assessment. Therefore, in our view, this assessment order dated 27th September 2021 is to be quashed and set aside. Ordered accordingly.

3.

The concerned authority shall consider the objections filed by petitioner to the notice issued for reopening the assessment and dispose the objections within six weeks of this order being uploaded. Before disposing the objections, the concerned authority, which will be the Jurisdictional Assessing Officer ("JAO") shall grant a personal hearing and the notice of personal hearing shall be given at least seven working days in advance. Purti Parab

2/2 931-WP-3837-2021.doc 4.

If the JAO wishes to rely on any judgments/orders of any Court or Tribunal to pass an order disposing the objection, he shall provide a list thereof along with the notice for personal hearing so that petitioner will be able to deal with or distinguish those judgments/orders during the personal hearing.

5.

Respondent shall strictly comply with the mandatory provisions of Section 144B if he wishes to process further orders disposing the assessment.

6.

Any consequential order passed/demand issued earlier stands quashed and set aside.

7.

Petition disposed.

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