Browntape Technologies Privatelimited, H v. Assistant Commissioner Of Income Tax, Circle 1(1), 1[St]Floor, Aayakar Bhawan, Plot

Niti IN THE HIGH COURT OF BOMBAY AT GOA WRIT PETITION NO.626 OF 2022 Browntape Technologies PrivateLimited, H. No. 846/1(5), Flat No. F2, Xenia Building Kadamba Depot Road, Alto Porvorim, Soccoro, Bardez, Goa — 403521. ... Petitioner Versus 1. Assistant Commissioner of Income Tax, Circle 1(1), 1[st]Floor, Aayakar Bhawan, Plot No.5, EDC Complex, Patto Plaza, Panaji, Goa -403001. 2. Principal Commissioner of Income Tax Panaji, Aayakar Bhawan, 1[st] Floor, Plot No 5, EDC Complex, Patto Plaza,Panaji, Goa -403001 3. Principal Chief Commissioner of Income Tax,Karnataka & Goa Region Central Revenue Building, Queens Road Bengaluru 560001 4. The Union of India,Through the Secretary, Government of India,Ministry of Finance,New Delhi - 110 011. … Respondents Mr Jay Bhandari and Mr P. Karpe, Advocates for the Petitioner.Ms Susan Linhares, Standing Counsel for the Respondents. CORAM:M.S. SONAK &VALMIKI SA MENEZES, JJ. DATE :5[th] APRIL 2023 ORAL JUDGMENT : (Per M.S. SONAK, J.) 1.Heard Mr Bhandari with Mr Karpe for the petitioner and MsSusan Linhares, learned Standing Counsel for the respondents. 2.Rule. The rule is made returnable forthwith. 3.The learned Counsel for the parties agree that the issue raised inthis petition is covered by our judgment and order in Writ PetitionNo.627/2022. Accordingly, by adopting the reasoning in the saidjudgment and order, this petition will also have to be allowed. 4.In this case, the respondents issued a notice under Section 148-A initially on 19.05.2022. However, after few days, a fresh notice inthe same terms was issued on 14.07.2022 seeking to reopen theassessment for the Assessment Year 2017-18. 5.The record shows that the petitioner filed the objections on19.07.2022 . The acknowledgement receipt generated by the system isproduced on record. However, the impugned order dated 29.07.2022was made based on the premise that no objections were filed by thepetitioner. 6.Accordingly, we set aside the impugned order dated 29.07.2022and consequently notice of the same date under Section 148 of theIncome Tax Act, 1961. 7.However, the respondents would be at liberty to consider thepetitioner's objection and make appropriate orders in accord with law.All contentions of all parties are specifically left open. 8.The rule is made absolute in the above terms without any ordersfor costs. VALMIKI SA MENEZES, J. Digitally signed by NITI K NITI K HALDANKAR HALDANKARDate: 2023.04.06 14:34:53 +05'30' M.S. SONAK, J.