2 447-Aswp v. Dr. Neela Gokhale, Jj

1/2 447-aswp-14924-2023.doc IN THE HIGH COURT OF JUDICATURE AT BOMBAYCIVIL APPELLATE JURISDICTION WRIT PETITION NO. 14924 OF 2023 Dinesh Laxman Patil…PetitionerVersusDeputy Commissioner of Income Tax, Circle-2(1)(1), Ahmedabad & Ors.…Respondents Mr. Ruturaj H. Gujar i/b Mr. Tanmay M. Phadke for Petitioner.Mr. Suresh Kumar for Respondents-Revenue. PC:- 1.After the petition was heard for sometime, Mr. Suresh Kumar infairness agreed to a query raised by the Court that the conclusiondrawn by the Assessing Officer (“AO”) in the impugned assessmentorder dated 23[rd] October 2023 that assessee has not filed anyobjections for the proposed addition is incorrect. Assessee had filedobjections on 27[th] September 2023 as per the acknowledgmentannexed at Exhibit-N to the petition. 2.Therefore, we hereby quash and set aside the impugnedassessment order dated 23[rd] October 2023. Matter is remanded forde novo consideration. The assessment order to be passed aftergiving a personal hearing to Petitioner, notice whereof to becommunicated atleast five working days in advance. The assessment GITALAXMIKRISHNAKOTAWADEKAR Digitally signed byGITALAXMI KRISHNAKOTAWADEKARDate: 2024.02.2211:21:12 +0545 order shall be a reasoned order dealing with all the submissions of Petitioner. 3.Consequently, the penalty proceedings initiated and demand notice issued under Sections 271 and 156 respectively are alsoquashed and set aside. 4.Petition disposed. 5.The assessment proceedings shall be concluded by 31[st] May2024. 6.We clarify we have not made any observations on merits of thematter. (DR. NEELA GOKHALE, J.) (K. R. SHRIRAM, J.)