Mr.dharan v. N.r.borkar, Jj. Date : 21[St] April, 2022

IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTION WRIT PETITION NO.1536/2022 Raptakos Brett & Company Ltd.….Petitioner. Vs.Asst.Commissioner of Income Tax-5(3)(1), Mumbai & Ors. ....Respondents. ----- Mr.Dharan V. Gandhi for petitioner.Mr. Akhileshwar Sharma for Respondents-Revenue. ----- CORAM : K.R. SHRIRAM & N.R.BORKAR, JJ. DATE : 21[st] APRIL, 2022. P.C.: 1.Heard learned Counsel and also considered petitions with thedocuments annexed thereto and also affidavit-in-reply and rejoinder. 2.We find in order dated 7.1.2022 impugned in this petition that theAssessing Officer has not dealt with any of the objections raised bypetitioner on merits but has only dismissed those objections by saying thatpetitioner has gone overboard in objections in each and every aspect of re-assessment proceedings. In our view, petitioner is entitled to raise all Chitra Sonawane objections and the Assessing Officer is duty bound and obliged to deal witheach of those objections in the order disposing the objections. 3.It is highly improper on the part of the Assessing Officer to say in theorder disposing objections that it is preposterous to expect him to deal withthe objections as submitted by petitioner as it goes beyond the provision ofthe said Act. In our opinion it does not go beyond the provision of the Actand principles of natural justice requires the Assessing Officer to deal withevery objection in his order. 4.In the circumstances, we quash and set aside order dated 07.01.2022and remand the matter for de-novo consideration.and remand the matter for de-novo consideration. 5.The Faceless Assessing Officer shall dispose of the objections by 15[th]June 2022 but before passing any order, he shall give personal hearing tothe assessee.June 2022 but before passing any order, he shall give personal hearing tothe assessee. 6.Notice of personal hearing shall be communicated at least 7 workingdays in advance.days in advance. Chitra Sonawane 7. 7.If the faceless Assessing Officer wishes to rely on any order/judgmentpassed by any Court or tribunal, a list thereof shall be provided topetitioner alongwith the notice for personal hearing. 8.Order on objections shall be a detailed and well reasoned orderdealing with each objection raised by petitioner. 9.Time spent from the date of lodging this writ petition, i.e., 18.2.2022till today, i.e., 21.4.2022 and the time granted for disposal of objections isto be excluded while computing the period of limitation for completion ofassessment proceeding. 10. Petition, accordingly, stands disposed with no order as to costs. (N.R. BORKAR, J.) (K.R.SHRIRAM, J.) Chitra Sonawane Chitra Sonawane