Wp-1363-2022.Odt v. Asst.commissioner Of Income Taxcircle 1(3)(1), Mumbai & Ors

IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTION WRIT PETITION NO.1363 OF 2022 Grindwell Norton Ltd.….Petitioner. Vs. Asst.Commissioner of Income TaxCircle 1(3)(1), Mumbai & Ors. ....Respondents. --------- Mr.Jitendra Jain, Advocate i/b Mr. Atul K. Jasani, Advocate for petitioner.Mr. Suresh Kumar for respondents. --------- CORAM : K.R. SHRIRAM & N.R.BORKAR, JJ. DATE : 23rd MARCH, 2022. P.C.: 1. We have heard both counsel. We have also perused the notice dated30th March, 2021 issued under Section 148 of the Income Tax Act, 1961(the Act) for Assessment Year 2014-15 and the order on objections dated22nd December, 2021. We are satisfied that the order disposing theobjections does not deal with any of the submissions made by petitionerraised in its objections dated 1[st] October 2021. Therefore, the order onobjections dated 22nd December, 2021 impugned in this petition is Chitra Sonawane quashed and set aside. The matter is remanded for hearing by theJurisdictional Assessing Officer (JAO) who shall pass the order onobjections within six weeks from today after granting personal hearing topetitioner. Notice of personal hearing shall be communicated to petitionerat least seven working days in advance. If the concerned authority is goingto rely on any judgment or any order of a Tribunal or Court, a list thereofshall be provided to petitioner alongwith the notice for personal hearing sothat petitioner will be able to deal with the same/distinguish the sameduring the personal hearing. 2. The order on objections shall be detailed order dealing with each andevery objections of petitioner and it shall contain detailed reasons forarriving at the conclusions in the said order. 3. Time to complete assessment proceedings is extended upto the dateobjections are disposed and for 8 weeks thereafter. 4. Petition disposed. (N.R. BORKAR, J.) (K.R.SHRIRAM, J.) Chitra Sonawane