Wp/2682/2019 Of Varsha Jiten Vora v. Deputy Commissioner Of Income Tax, Central Circle 7(4) And Anr

IN THE HIGH COURT OF JUDICATURE AT BOMBAYDigitallysigned byPURTIORDINARY ORIGINAL CIVIL JURISDICTIONPURTIPRASADPRASADPARABPARABDate:2021.09.0414:56:43+0530WRIT PETITION NO. 2680 OF 2019 Varsha Jiten Vora V/s.Deputy Commissioner of IncomeTax, Central Circle 7 (4) and Anr. ….Petitioner ….Respondents ALONGWITH WRIT PETITION NO. 2684 OF 2019 Jiten Bhavanji Vora (HUF) V/s.Deputy Commissioner of IncomeTax, Central Circle 7 (4) and Anr. ….Petitioner ….Respondents ALONGWITH WRIT PETITION NO. 2683 OF 2019 Bhavanji Meghji Vora (HUF) V/s.Deputy Commissioner of IncomeTax, Central Circle 7 (4) and Anr. ….Petitioner ….Respondents ALONGWITHWRIT PETITION NO. 2682 OF 2019 Varsha Jiten Vora V/s.Deputy Commissioner of IncomeTax, Central Circle 7 (4) and Anr. ….Petitioner ….Respondents ALONGWITH WRIT PETITION NO. 2681 OF 2019 Bhavanji Meghji Vora ….Petitioner V/s. Deputy Commissioner of IncomeTax, Central Circle 7 (4) and Anr. ….Respondents ---- Mr. Rahul Hakani a/w Ms. Niyati Hakani for Petitioners (In all Petitions).Mr. Suresh Kumar for Respondents (In all Petitions). ---- CORAM : K.R. SHRIRAM &ABHAY AHUJA, JJ. DATED : 1[st] SEPTEMBER 2021 P.C. : 1.We have heard Mr. Hakani and Mr. Suresh Kumar in the abovematters. We find that in the orders dated 09.09.2019/07.09.2019 disposingobjections to the reopening of assessments under Section 147 of the IncomeTax Act, 1961 (the “Act”), the Assessing Officer has not considered or dealtwith all the objections in submissions made by petitioner in response toshow cause notices issued for reopening of assessment under Section 147 ofthe Act. In the circumstances, we set aside the orders dated09.09.2019/07.09.2019 in the above matters and remand the matters fordenovo consideration. The Assessing Officer shall : (a) consider all the submissions made by petitioner in response to the reopening notices respectively dated19/03/2019, 29/03/2019, 29/03/2019, 20/03/2019,20/03/2019. (b) should he require any further information, give atleast two weeks’ advance notice to petitioner. (c) grant a personal hearing as per the rules. (d) pass a reasoned order dealing with all the contentions raised by petitioner in accordance with law. 2.All rights and contentions of petitioner are kept open. 3.The procedure mentioned in (a), (b), (c) above shall becompleted within six weeks from today. The Assessing Officer shall pass hisreasoned order within four weeks thereafter, which shall not beimplemented for a further period of four weeks. 4.All petitions accordingly stand disposed. (ABHAY AHUJA, J.) (K.R. SHRIRAM, J.)