Comes To Our Mind, Is Aroni Commercials Ltd v. N. J. Jamadar, J

VISHALSUBHASHPAREKAR Digitally signedby VISHALSUBHASHPAREKARDate: 2022.01.1112:05:40 +0530 IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTION WRIT PETITION NO.154 OF 2020 Prakhhyat Infraproject Private Limited ...Petitioner vs.The Assistant Commissioner of Income Tax7(3(2) and Others ...Respondents Mr. M.M. Vaidya, for the Petitioner.Mr. Suresh Kumar, for the Respondents. CORAM :K.R. SHRIRAM &N. J. JAMADAR, JJ. DATE : JANUARY 10, 2022 P.C.: .As could be seen from the order dated 13[th] December, 2019which is impugned in the Petition by which Respondents hadrejected Petitioner’s Petition to reopening, the Respondents admitthat during the course of assessment under section 143(3) of theIncome Tax Act, Assessing Officer had called for details of thepurchase and sales of properties which are the subject matter ofreopening and Petitioner had also submitted the relevant details tothe Assessing Officer. Because this point has not been disclosed inthe assessment order, it means there is no application of mind bythe Assessing Officer while completing assessment order. 2.There are catena of judgments, one of which that readily comes to our mind, is Aroni Commercials Ltd. vs. DeputyCommissioner of Income-Tax -2(1)[1 ] where this Court has held thatonce a query is raised during the assessment proceeding and theassessee has replied to it, it follows that the query raised was asubject of consideration of the Assessing Officer while completingthe assessment. It is not necessary that assessment order shouldcontain reference and/or discussion to disclose its satisfaction inrespect of the query raised. On this ground alone, Petition has to beallowed. 3.Petition is allowed in terms of prayer clause (a), which readsas under: “That this Court may be pleased to issue a writ ofcertiorari or writ in the nature of certiorari or any otherappropriate writ, direction or order under Article 226 ofthe Constitution of India calling for the records of the caseleading to the issuance of the notice under section 148 ofthe Income Tax Act, 1961 dated 18[th] March, 2019, beingExh-E hereto and after going through the same andexamining the question of legality thereof to quash, canceland set aside the impugned notice dated 18[th] March, 2019being Ex-E hereto and the order rejecting the Petitioner’sobjections dated 136[th] December, 2019, being Exh-Hhereto.” 4.Petition disposed. (N. J. JAMADAR, J.) (K. R. SHRIRAM, J.) 1(2014) 44 taxmann.com 304 (Bombay)