Enpee Credit And Capital (India) Private Limited v. The Deputy Commissioner Of Income Tax Circle-1(2)(1) And 2 Ors

Digitallysigned bySHRADDHASHRADDHAKAMLESHKAMLESHTALEKARTALEKARDate:2022.02.1514:36:56+0530 IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTION WRIT PETITION NO. 578 OF 2022 Enpee Credit and Capital (India)Private Limitedvs.The Deputy Commissioner of Income Tax Circle-1(2)(1) and 2 Ors. ...Petitioner ...Respondents Mr.Rohan Deshpande i/b Ms. Farzeen Khambatta for petitioner.Mr.Suresh Kumar for respondents. CORAM :K.R. SHRIRAM &N. J. JAMADAR, JJ.DATE : 14 FEBRUARY, 2022 P.C.: 1.The primary grievance in the petition apart from thegrounds of change of opinion etc. to the notice for reopening,dated 27[th] March 2021, is that when petitioner fled its objectionsto the reopening, respondents, while rejecting the objections videorder dated 16[th] December 2021, have not dealt with theobjections raised by petitioner on merits. 2.We have also considered the order passed along withobjections and we are satisfed that the order dated 16[th] December2021 impugned in the petition does not deal with petitioner’sobjection on the merits. 3.In the circumstances, we quash and set aside the orderdated 16[th] December 2021 for assessment year 2016-17. Thematter is remitted for de-novo consideration. 4.The Assessing Offcer shall consider petitioner’s submissionsand pass a reasoned order within eight weeks from today. Beforepassing any order, the Assessing Offcer shall grant a personalhearing to petitioner and the notice of personal hearing shall becommunicated to petitioner atleast seven working days inadvance. 5.If the Assessing Offcer is going to rely on any order orjudgment of any Court or Tribunal in addition to what ismentioned in the order impugned in this petition, he shall give alist thereof to petitioner before the personal hearing so thatpetitioner may be able to deal with those orders andjudgments/distinguish the same, during the personal hearing.The order to be passed on the objections shall deal with everypoint raised by petitioner. 6.The time from the date this petition is fled till the order onobjections is passed, is extended. 7.Petition accordingly disposed. 8.We hasten to add that we have not made any observation onthe merits of the matter. (N. J. JAMADAR, J.) (K.R. SHRIRAM, J.)