Wp/2481/2021 Of Baker Hughes Oilfield Service India Private Limited v. Deputy Commissioner Of Income Tax Circle 1 (2)(1) And 2 Ors

Digitallysigned byPURTIPURTIPRASADPRASADPARAB IN THE HIGH COURT OF JUDICATURE AT BOMBAYPARABDate:2022.04.0517:41:02ORDINARY ORIGINAL CIVIL JURISDICTION+0530 WRIT PETITION NO. 2481 OF 2021 Baker Hughes Oilfield Services India Private Limited V/s.Deputy Commissioner of Income Tax Circle 1(2)(1), Mumbai and Ors. ….Petitioner …Respondents ---- Mr. Madhur Agrawal a/w Ms. Neena Shah a/w Ms. Saloni Manjrekar i/b Mr.Harsh L. Behany for Petitioner.Mr. Suresh Kumar for Respondents. ---- CORAM : K.R. SHRIRAM & N. R. BORKAR, JJ. DATED : 30[th] MARCH, 2022 P.C. : 1.Further to the directions given by this court on 16[th] February,2022 read with order dated 16[th] March, 2022 respondent has filed affidavitof one Ms. Suruchi Chaudhary affirmed on 23[rd] March, 2022. In theaffidavit said Ms. Chaudhary has explained that she is unable to make outhow the words “null” got stated in the notice dated 9[th] July, 2021 whileforwarding the reasons recorded for re-opening the assessment.Ms.Chaudhary states that it looks like it is due to some inadvertent errorthat might have crept in because she has placed on record the reasons forre-opening on which approval under Section 151 of the Income Tax Act,1961 (the Act) has been granted. Notice of the approval granted alongwithreasons filed therewith have also been annexed to the affidavit of Ms.Chaudhary. 2. 2.Having considered the same we are satisfied that it does appearto be an inadvertent error though it is not clear how that has happened. 3.Be that as it may, now, that petitioner has been provided thereasons for re-opening alongwith affidavit of Ms. Chaudhary, petitioner isdirected to file his objections to the notice dated 27[th] March, 2021 issuedunder Section 148 of the Act within four weeks of this order beinguploaded. 4.The Jurisdictional Assessing Officer (JAO) shall dispose theobjections within four weeks thereafter. But before disposing, a personalhearing shall be granted, the date of which shall be communicated at leastseven days in advance and if the JAO is going to rely on any judgment/orderpassed by any court or Tribunal, a list thereof shall be provided alongwiththe notice for personal hearing. Petitioner shall be permitted to dealwith/justify the judgments relied upon by the JAO. The order on objectionsshall be a reasoned one and shall deal with every submissions made bypetitioner with reasons. 5.The time spent from the date of filing the Writ Petition tilldisposal and the time granted for disposal of objections is to be excludedwhile computing the period of limitation for completion of the assessmentproceeding. 6.We clarify that we have not made any observations on the merits of the case. 7.Petition disposed. (N. R. BORKAR, J.) (K.R. SHRIRAM, J.)