Rani Sati Trading And Investment Co. Pvt. Ltd v. The Income Tax Officer Ward – 3(3)(1), Mumbai & Ors

IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTION WRIT PETITION NO. 3972 OF 2021 Rani Sati Trading and Investment Co. Pvt. Ltd....Petitioner Versus The Income Tax Officer Ward – 3(3)(1), Mumbai & ors. ...Respondents Ms. Namrata Kasale, a/w Ms. Rashmi Vyas, for thePetitioner. Mr. Sham Walve, for the Respondents. PC: CORAM:K. R. SHRIRAM &N. J. JAMADAR, JJDATED:8[th] MARCH, 2022 1.Heard Mr. Walve and Ms. Kasale. 2.Here is a case where the assessment order dated 23[rd]September 2021 came to be passed without even disposingpetitioner’s objections to the reopening of assessment.Therefore, in our view, this assessment order dated 23[rd]September 2021 is to be quashed and set aside. Orderedaccordingly. 3.The concerned authority shall consider the objections filed by petitioner to the notice issued for reopening the assessmentand dispose the objections within six weeks of this order beinguploaded. Before disposing the objections, the concerned1/2 authority, which will be the Jurisdictional Assessing Officer(“JAO”) shall grant a personal hearing and the notice of personalhearing shall be given at least seven working days in advance. 4.If the JAO wishes to rely on any judgments/orders of anyCourt or Tribunal to pass an order disposing the objection, heshall provide a list thereof along with the notice for personalhearing so that petitioner will be able to deal with or distinguishthose judgments/orders during the personal hearing. If the JAO wishes to rely on any judgments/orders of any 5.Respondent shall strictly comply with the mandatoryprovisions of Section 144B if he wishes to process further ordersdisposing the assessment. 6.Consequently, the demand notice dated 23[rd] September2021 issued under Section 156 of the Income Tax Act, 1961, alsostand quashed and set aside. So also the penalty order dated16[th] July 2022, copy of which is tendered by Ms. Kasale, is alsoquashed and set aside. 7.Petition disposed. [N. J. JAMADAR, J.] [K. R. SHRIRAM, J.]