Ranjit S.chougule v. The Income Tax Officer

ASN IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION WRIT PETITION NO.2190 OF 2011 Ranjit S.Chougule. v. The Income Tax Officer. ..Petitioner. ..Respondent. Mr. S.N. Inamdar, Sr. Advocate with Mr. K. Gopal with Mr. Mihir Naniwadekar for the Appellant.Mr. Abhay Ahuja for the Respondent. CORAM : J.P. DEVADHAR AND M.S. SANKLECHA, JJ. DATE : 26TH NOVEMBER, 2012 PC: This petition is filed to challenge the order dated 13/7/2010 passed by the Income Tax Officer under Section 179 of the Income Tax Act,1961 as also the notice issued to the bankers of the petitioner for recovery of the amount due under the aforesaid order dated 13/7/2010. 2)Before passing the impugned order dated 13/7/2010, it appears that the Assessing Officer had issued notices on 2/3/2010 and 25/6/2010 calling upon the petitioner to show cause as to why the Petitioner-Director should not be held liable under Section 179 of the Income Tax Act, 1961 for the income tax arrears payable by the Company. Reply to the said notices were sent by the petitioner on 3/8/2010 and in the mean time the impugned order was passed on 30/7/2010. Since there was delay on the part of the petitioner in filing his objection to the aforesaid notices and the same could not be considered by the Assessing officer, in our opinion, it would be just and proper to set aside the order dated 13/7/2010 and direct the Assessing Officer to pass fresh order on merits and in accordance with law. 4)Accordingly, the order dated 13/7/2010 is quashed and set aside and the Assessing Officer is directed to pass fresh order within a period of four weeks from today. The amount of Rs.41.90 lacs already collected by the bankers of the petitioner shall be subject to the result of the order to be passed by the Assessing Officer within a period of four weeks from today. 5)Writ Petition is disposed of in the above terms with no order as to costs. (M.S.SANKELCHA, J.) (J.P. DEVADHAR, J.)