Wp/2983/2019 Of Bennett Coleman And Company Ltd v. The Dy. Commissioner Of Income Tax 1 (1) (1) And 2 Others

Digitallysigned byPURTIPURTIPRASADPRASADPARABPARABDate:2022.02.1712:59:01+0530 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION WRIT PETITION NO. 2983 OF 2019 Bennett Coleman And Company Ltd.….Petitioner V/s.The Deputy Commissioner of Income Tax1(1)(1) and Ors. …Respondents ---- Mr. Porus F. Kaka, Senior Advocate a/w Mr. Manish Kanth, Mr. Nitesh Joshi and Mr. Jas Sanghavi i/b PDS Legal for Petitioner.Mr. Suresh Kumar for Respondents. ---- CORAM : K.R. SHRIRAM & N. J. JAMADAR, JJ. DATED : 15[th] FEBRUARY, 2022 P.C. : 1.Pursuant to earlier orders passed by this court one Mr.KartikKumar Singh, Assistant Commissioner of Income Tax – 1 (1)(1) has filedaffidavit dated 31[st] January, 2022. Though we are not entirely happy withthe affidavit, one thing we can cull from the affidavit is that the amount ofRs.1.13 Crores which is alleged in the reasons for re-opening the assessmentas having escaped assessment within the meaning of Section 147 of theIncome Tax Act, 1961 (the Act) has been considered in the assessment orderfor A.Y. 2012-13. 2.Mr. Kaka submitted that, if that has already been assessedduring the assessment proceedings, how can somebody state that the sameamount has escaped assessment within the meaning of Section 147 of theAct. 3. We are in agreement with Mr. Kaka and Mr. Suresh Kumar also in fairness agrees with the view expressed by this court. 4.In the circumstances, petition is allowed in terms of prayer clause – (a) which reads as under: (a) that this Hon’ble Court be pleased to issue a Writ ofCertiorari or any other writ order or direction under Article226 of the Constitution of India calling for the records of thecase leading to the issue of the impugned notice and passingof the impugned order and after going through the same andexamining the question of legality thereof quash, cancel andset aside the impugned notice dated 30.03.2019 (Exhibit A)and impugned order dated 15.10.2019 (Exhibit C). 5.Petition disposed. (N. J. JAMADAR, J.) (K.R. SHRIRAM, J.)