Wp/2795/2008 Of Hindustan Petroleum Corporation Limited, Mumbai v. The Deputy Commissioner Of Income-Tax-1(1) And 2 Ors

Digitallysigned byMEERAMEERAMAHESHMAHESHJADHAVJADHAVDate:2021.12.1810:37:44+0530 IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTIONWRIT PETITION NO.2794 OF 2008 WITH WRIT PETITION NO.2795 OF 2008 Hindustan Petroleum Corporation Ltd. V/s. ….Petitioner The Deputy Commissioner of IncomeTax-1(1) Mumbai & Ors. …Respondents ---- Mr. P. J. Pardiwalla, Senior Advocate a/w Mr. Atul K. Jasani for PetitionerMr. Suresh Kumar for Respondents ---- CORAM : K.R. SHRIRAM &AMIT B. BORKAR, JJ DATED : 17th DECEMBER 2021 P.C. : 1Mr. Pardiwalla on instructions states that leave be granted topetitioner to withdraw the petitions with liberty to raise all objections beforethe Assessing Officer including the ground that the notice issued underSection 148 of the Income Tax Act 1961 (the Act) itself is erroneous,notwithstanding the order on objections. In other words Mr. Pardiwalla isseeking liberty to raise all these points afresh before Assessing Officer. Mr.Pardiwalla states that since the matter is very old, liberty be granted to filefresh written submissions to factor in any development in law in theinterregnum period. Liberty granted. 2Petitioner may file written submissions alongwith copies of judgmentsif any, relied upon, within 4 weeks from today. Assessing Officer shall pass the assessment order within 6 weeks thereafter but before that shall give apersonal hearing to petitioner. The notice of personal hearing shall be givento petitioner at least one week in advance before the date of hearing. If,during the personal hearing, any further points are raised, liberty should begranted to file fresh written submissions. Whilst passing the assessmentorder, Assessing Officer shall also dispose the objections to the issuance ofnotice under Section 148 of the Act, uninfluenced by the earlier order dated1st December 2008. We clarify that we have not made any observations onthe merits of the case. 3Petitions dismissed as withdrawn with liberty as prayed for. (AMIT B. BORKAR, J) (K.R. SHRIRAM, J.)