Wp/1104/2022 Of Condor Polymeric Pvt Ltd v. The Assistant Commissioner Of Income -Tax, Circle 5(1)(1), Mumbai And 3 Ors

IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTION WRIT PETITION (L) NO.4497 OF 2022 Condor Polymeric Private Limited ….Petitioner V/s.The Assistant Commissioner of IncomeTax, Circle 5(1)(1) and Ors. ….Respondents ….Respondents ---- Mr. Jitendra Jain a/w. Mr. Viraaj Bhate i/b. PDS Legal for petitioner.Mr. Akhileshwar Sharma for respondents – Revenue. ---- CORAM : K.R. SHRIRAM &N.J. JAMADAR, JJ. DATED : 17[th] FEBRUARY 2022 P.C. : 1Though the petition is impugning a notice issued under Section148 of the Income Tax Act, 1961 (the said Act), Mr. Jain submits that theAssessing Officer has proceeded to issue further notices under Section142(1) of the said Act without even disposing of the objections filed bypetitioner to the notice of reopening. Mr. Sharma suggests that respondentsbe directed to dispose the objections within a period as this Court maydirect. 2Therefore, the following order is passed : (a) respondents are directed to consider anddispose petitioner’s objections to the reopeningnotice as submitted vide their letter dated19[th] July 2021 in accordance with law within threeweeks from the time this order is uploaded anduntil the objections are disposed, no steps further tothe notices to be taken by respondents; (b) before disposing petitioner’s objections,respondents shall give a personal hearing to petitioner and the notice of personal hearing shallbe communicated to petitioner atleast sevenworking days in advance; (c) if respondents wish to rely on any judgments ororder passed by any Court or Tribunal, a list thereofshall be provided alongwith the notice of personalhearing and petitioner shall be given an opportunityto deal with or distinguish those judgments/orders; (d) the order on objections shall be a detailed orderdealing with every objection raised by petitionerand the conclusions of the Officer shall besupported with proper reasons; (e) once the order on objections is passed, noassessment order shall be passed for four weeks asheld in the case of Asian Paints Limited V/s. DeputyCommissioner of Income Tax[1]. 3Petition accordingly disposed with liberty to approach this Court if petitioner is prejudiced by any order on objections. Ofcourse, such an action by petitioner shall be dealt with on its own merits. (N.J. JAMADAR, J.) (K.R. SHRIRAM, J.) 1. (2008) 296 ITR 90 Bom.