Backer Trading Private Limited v. N.j. Jamadar, Jj

Digitallysigned byGAURIGAURI AMITGAEKWADAMITDate:GAEKWAD2022.02.0211:01:05+0530 IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTION WRIT PETITION NO.251 OF 2020 Backer Trading Private Limited ….Petitioner V/s. Income Tax Officer, Ward – 12(1)(3) ….Respondent ---- None for petitioner.Mr. Sham V. Walve for respondent – Revenue. ---- CORAM : K.R. SHRIRAM &N.J. JAMADAR, JJ. DATED : 31[st] JANUARY 2022 N.J. JAMADAR, JJ. P.C. : 1We have perused the petition and the documents annexedthereto with the assistance of Mr. Walve. 2The Assessing Officer has arrived at an opinion that incomechargeable to tax for Assessment Year 2012-2013 has escaped assessmentbased on certain information that was received from Director of Income Tax(Investigation) after the assessment of petitioner was completed underSection 143(3) of the Income Tax Act, 1961. 3We have considered the reasons and we do not find anything inthat to arrive at a conclusion that the notice has been issued withoutcomplying with the jurisdictional preconditions. 4Therefore, petition dismissed. 5All rights and contentions of petitioner are kept open and weclarify that we have not made any observation on the merits of the case. (N.J. JAMADAR, J.) (K.R. SHRIRAM, J.)