Shree Balaji Trading Pvt.Ltd. v. Income Tax Officer -4(3)(1) And ANR.

1/2 952-WP-2219-2021.doc PURTI PRASAD PARAB

IN THE HIGH COURT OF JUDICATURE AT BOMBAY

PURTI PRASAD PARAB Date: 2022.03.29 14:43:24 +0530 ORDINARY ORIGINAL CIVIL JURISDICTION WRIT PETITION NO. 2219 OF 2021 Shree Balaji Trading Pvt. Ltd.

....Petitioner V/s.

Income Tax Officer 4(3)(1), Mumbai and Anr.

...Respondents

---- Mr. Rahul Hakani a/w Mr. Ajay Singh i/b Mr. Sameer G. Dalal for Petitioner. Mr. Anil C. Singh, ASG a/w Mr. Sham V. Walve for Respondents-Revenue. ---- CORAM : K.R. SHRIRAM & N. R. BORKAR, JJ.

DATED : 22nd MARCH, 2022 P.C. :

1.

Mr. Walve when the court posed questions, agreed, and we would say had to agree, that the grievance of petitioner raised in the petition appears to be justified.

2.

Therefore, following order is passed :

(a) The order dated 26th August, 2021 impugned in this petition is quashed and set aside.

(b) The matter is remanded to JAO who shall, after considering petitioner's submissions already filed and, after giving personal hearing to petitioner, the notice whereof should be given atleast seven days in advance, pass fresh order on objections within six weeks of this order getting uploaded.

(c) If the JAO is going to rely on any judicial Purti Parab

2/2 952-WP-2219-2021.doc pronouncements other than those mentioned in paragraph no.4.7 of the impugned order, he shall give a list thereof with the notice of personal hearing so that petitioner will be able to deal with the same or justify the same alongwith the cases already listed in paragraph no.4.7 during personal hearing.

(d) Considering further material that petitioner has received after filing of petition, petitioner is granted time upto and including 31st March, 2022 to file further submissions objecting to the issuance of notice under Section 148 of the Act.

(e) The order on objections shall be a reasoned order and every point or submission made by petitioner shall be dealt with in detail.

(f) The assessment proceedings should not be initiated for four weeks after the order on objections are passed by the JAO.

(g) The time from the date of lodging the petition, i.e., 15th September, 2021 till today will be excluded from the time limitation provided for assessment proceedings. 3.

Petition disposed.

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