Dawood Shoes Private Limited & Anr v. V.g.subramaniam,Income Tax Officer & Ors

IN THE HIGH COURT OF JUDICATURE AT BOMBAYORIGINAL SIDE WRIT PETITION NO.785 OF 2006 Dawood Shoes Private Limited & anr. vs. V.G.Subramaniam,Income Tax Officer & ors. Petitioners Respondents Mr.B.V.Jhaveri for the petitioners. Mr.S.R.Chauhan with Mr.A.N.Kotangale and Mr.A.D.Nagarjunfor the respondents. P.C. CORAM: R. M. LODHA &J.P.DEVADHAR,JJ. DATED: 24th March, 2006 dispose of the objections by speaking order before proceeding with the assessment. 3. In view of the decision in the case ofG.K.N.Driveshafts (India) Ltd., we are of the view thatit would be proper if the Assessing Officer firstdisposes of the objections filed by the petitioner byspeaking order before proceeding with the assessmentpursuant to the notice under section 148 of the IncomeTax Act. 4. We, accordingly, dispose of the writ petition by the following order: (i)The Assessing Officer (respondent no.1)shall dispose of the objections filed bythe petitioners by speaking order beforeproceeding with the assessment for theAssessment Year 1998-1999 pursuant tothe notice under Section 148 of theIncome Tax Act dated 31st March, 2005. (ii)Until the disposal of objections and fora period of four weeks from the date ofcommunication of the said order to thepetitioner, the Assessing Officer shall not pass order of assessment pursuant to the notice dated 31st March, 2005. (R.M. LODHA,J.) (J.P. DEVADHAR,J.)