Wp/204/2022 Of Bharat Capital And Holdings Limited v. Income Tax Officer Ward 2(1)(3), Mumbai And Anr

Digitallysigned by1/2MEERAMEERAMAHESHMAHESHJADHAVJADHAVDate:2022.01.19 IN THE HIGH COURT OF JUDICATURE AT BOMBAY11:34:30+0530ORDINARY ORIGINAL CIVIL JURISDICTIONWRIT PETITION NO. 204 OF 2022 Bharat Capital & Holdings Ltd. ….Petitioner V/s. Income Tax Officer Ward 2(1)(3) Mumbai & Anr…Respondents ---- Mr. Rohan Deshpande i/b Ms.Farzeen Khambatta for Petitioner Mr. Suresh Kumar for Respondents ---- CORAM : K.R. SHRIRAM &R.N. LADDHA, JJ DATED : 17[th ]JANUARY 2022 P.C. : 1After hearing the parties, we have satisfied that petitioner’s grievancethat there has been non application of mind by the officer who passed theorder on objections, cannot be faulted. The order dated 12[th] August 2021disposing of petitioner’s objections against issue of notice under Section 148of the Income Tax Act 1961 for A.Y.-2017-2018, is set aside. The matter isremanded to respondent no.1, who shall once again consider thesubmissions made by petitioner and grant personal hearing to petitionerbefore passing the order on objections. The notice regarding the date andtime of personal hearing shall be given atleast 7 days in advance. Theobjections to re-opening shall be disposed of by the concerned officer within4 weeks of this order being uploaded. 2The assessment proceedings may thereafter be continued anddisposed in a further period of 8 weeks from the date of order on objectionsis passed. 3We have not made any observations on the merits of the case. 4Petition disposed. (R. N. LADDHA, J.) (K.R. SHRIRAM, J.)