Sysmech Industries Llp v. Assessing Officer, Income Tax Department, Gurugram, Haryana

IN THE HIGH COURT OF PUNJAB AND HARYANAAT CHANDIGARH CWP-1817-2019 (O&M)Date of decision: 06.09.2019 Sysmech Industries LLP ... Petitioner Versus Assessing Officer, Income Tax Department, Gurugram, Haryana .-- Respondent CORAM: HON'BLE MR. JUSTICE AJAY TEWARIHON'BLE MR. JUSTICK HARNARESH SINGH GILL Present:Mr. Ajay Kumar, Advocate withMr. Prakash Kumar Sinha, Advocate &Mr. Prakash Kumar Sinha, Advocate & Mr. Aman Bansal, Advocate for the petitioner. Mr. Tejinder K. Joshi, Sr. Standing Counselfor the respondent. %%%% AJAY TEWARI_J (ORAL) inBy this petition, the petitioner has challenged thesubsequent assessment carried out under Sections 148 and 149 ofIncome Tax Act, 1961 (in short ‘the Act’). ?DThe primary contention of the learned counsel for thepetitioner is that when action was initiated under Section 148 of the Act,the assessee had filed the objections which were duly acknowledged bythe portal of the revenue, but without deciding the objections or issuingany show cause notice, Assessing Officer had passed impugned orderand issued a demand notice under Section 156 of the Act. The stand ofthe revenue is that those objections never reached the Assessing Officer. CWPRP-1817-20 -). 3,We are of the opinion that once the objections were dulyuploaded on the portal of the revenue, this argument would not beavailable to the revenue. 4Learned counsel for the petitioner relied upon the decisionof various High Courts and Apex Court in “GKN Driveshafts (India)Ltd. vs. ITO (2003) 259 ITR 19 (SC), Garden Finance Ltd. vs. Asstt,Commissioner of Income Tax (2004) 137 Taxman 49>andHomeFinders Housing Ltd. vs. ITO, Chennai (2018) 93 Taxmann.com371”,wherein it was held that Assessing Officer is bound to pass aspeaking order on the objections raised by the petitioner, after giving anopportunity of hearing to them. 5 In these circumstances, we set aside the order with liberty tothe revenue to re-examine the issue after taking into consideration theobjections filed by them. onThe petition stand disposed of, accordingly. (AJAY TEWARI )JUDGE ( HARNARESH SINGH GILL )JUDGE)