The Income Tax Officer Ward-25(2)(3) & Ors v. Wp-2963-19.Doc

Digitallysigned byMEERAMEERAMAHESHMAHESHJADHAVJADHAVDate:2021.12.0717:38:10+0530 IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTIONWRIT PETITION NO.2963 OF 2019 Dhaval Vijay Karia V/s. ….Petitioner The Income Tax Officer Ward-25(2)(3) & Ors. …Respondents ---- Mr. Vipul Joshi a/w Ms Dinkle Hariya i/b Ms Namrata Kasale for PetitionerMr. Sham V. Walve for Respondents – Revenue ---- CORAM : K.R. SHRIRAM &AMIT B. BORKAR, JJ DATED : 6th DECEMBER 2021 P.C. : 1Heard the counsel for petitioner and we are satisfied that the orderdated 24[th] September 2019 disposing the objections raised by petitioner tothe notice issued under Section 148 of the Income Tax Act 1961, is devoidof material details. The objections raised by petitioner have not been dealtwith at all. 2In the circumstances, we set aside the order dated 24[th] September2019 and direct the Assessing Officer to consider petitioner’s objectionscontained in the letter dated 16[th] September 2019 and pass a fresh order onmerits. The Assessing Officer shall gave petitioner a personal hearing withadvance notice of atleast two weeks and dispose the objections within twoweeks thereafter. The Assessing Officer is directed to consider all pointsraised by petitioner and pass a reasoned order dealing with all theMeera Jadhav objections raised by petitioner in accordance with law. 3Petition disposed. (AMIT B. BORKAR, J) (K.R. SHRIRAM, J.)