M/S Real Time Consultants Pvt. Ltd v. The Income-Tax Officer-15(3)(1) & Ors

dik IN THE HIGH COURT OF JUDICATURE AT BOMBAY O.O.C.J. WRIT PETITION NO. 3630 OF 2018 M/s Real Time Consultants Pvt. Ltd. vsThe Income-tax Officer-15(3)(1) & Ors. ..... Mr Devendra Jain for the Petitioner. Mr Suresh Kumar for Respondent Nos.1 and 2. ..... ...Petitioner. ...Respondents CORAM : AKIL KURESHI & B.P.COLABAWALLA, JJ. FEBRUARY 07, 2019. P.C. : The Petitioner has challenged the notice of reopening ofassessment dated 24[th] April, 2018 issued by Respondent No.1 -Income Tax Officer, of the Petitioner's assessment for the AssessmentYear (A.Y.) 2012-13. The Petitioner was initially supplied mere gist ofthe reasons recorded by the Assessing Officer (A.O.) for issuing thenotice under communication dated 23[rd] May 2018. The Petitioner hadraised objections to reopening of the assessment under letter dated5[th] November, 2018. Such an objections were disposed of by the A.O.by order dated 5.12.2018. 2Respondent Nos.1 and 2 filed reply in response to thispetition along with which a full set of reasons recorded by the A.O. Pg 1 of 3 14.wp.3630.2018.db.docand the sanction for reopening of the assessment granted by theCompetent Authority, were provided to the Petitioner. Under suchcircumstances, the counsel for the Petitioner submits that thePetitioner would like to raise fresh full objections before the A.O. inview of complete reasons being now supplied to the Petitioner. Hesubmitted that from such reasons, the Petitioner would be able toraise additional grounds for dropping the notice of reopening of theassessment. 3In view of the fact that initially the Petitioner was notsupplied full set of reasons, which came to be supplied only after thePetitioner filed this petition, we prefer to accept the request of thePetitioner that without fully supply of reasons, the Petitioner wouldnaturally be handicapped in raising all objections available to it. 4In these circumstances, the Petition is disposed of infollowing directions- (a)The order dated 5[th] December, 2018 passed by the A.O.disposing of the Petitioner's objections is set aside; disposing of the Petitioner's objections is set aside; (b)The Petitioner is at liberty to raise fresh and furtherobjections, if any, before the A.O. within a period of twoweeks from today. If such objections are received by theA.O., he shall dispose of the same as expeditiously asobjections, if any, before the A.O. within a period of twoweeks from today. If such objections are received by theA.O., he shall dispose of the same as expeditiously as Pg 2 of 3 14.wp.3630.2018.db.doc possible and communicate his order to the Assessee; (c)Till the completion of period of four weeks, after dispatchof the order disposing of the objections to the Petitioner,the assessment shall stand stayed.of the order disposing of the objections to the Petitioner,the assessment shall stand stayed. (d) We have not opined on the rival contentions with respectto the merits and demerits of the Petition. to the merits and demerits of the Petition. (B.P.COLABAWALLA, J.) (AKIL KURESHI, J.) Pg 3 of 3