Wp/3002/2022 Of Druva Data Solutions Private Limited v. Income Tax Officer Ward 1(1) Pune And Anr

949-cwp-3002-22.doc Digitallysigned by IN THE HIGH COURT OF JUDICATURE AT BOMBAYDINESHDINESHSADANANDSADANANDSHERLA CIVIL APPELLATE JURISDICTION SHERLADate:2022.04.16DINESHDINESHSADANANDSADANANDSHERLA CIVIL APPELLATE JURISDICTION SHERLADate:2022.04.1612:40:04 WRIT PETITION NO. 3002 OF 2022+0500+0500 Druva Data Solutions Private Limited… PetitionerV/s. Income Tax OfcerWard 1 (1) Pune and anr. … Respondents ---------------- Mr. Jitendra Amresh Singh for the Petitioner.Mr. Suresh Kumar for the Respondents. ---------------- CORAM :K.R. SHRIRAM &N.R. BORKAR, JJ. DATE :APRIL 13, 2022. P.C. 1]Pursuant to the directions issued by this Court on16.03.2022, two afdavits have been fled by the revenue,viz. one through Maddila Venugopal Naidu, afrmed on25.03.2022, who has issued notice as well as the reasonsrecorded and another through Prashant Gadekar, afrmed on25.03.2022. Both these ofcers have explained how thereasons, copy whereof is annexed to the petition at Exhibit-Fcame to be issued. We accept the explanation. 2]We have to observe that notwithstanding the petitionerbringing to the notice of revenue about erroneous reasons 949-cwp-3002-22.doc provided, revenue has proceeded to issue further noticeunder section 142(1) copy whereof is also annexed to thepetition at Exhibit-H. Revenue, in our view, should not haveissued notices but should have frst attempted to resolve theproblem. To that extent, the conduct of Ofcers isunacceptable. 3]Be that as it may, now, that petitioner has beenprovided the reasons for re-opening alongwith afdavit ofMaddila Venugopal Naidu, petitioner is directed to fle itsobjections to the notice dated 28[th] March, 2021 issued underSection 148 of the Act within four weeks of this order beinguploaded. 4]The Jurisdictional Assessing Ofcer (JAO) shall disposethe objections within four weeks thereafter. But beforedisposing, a personal hearing shall be granted, the date ofwhich shall be communicated at least seven days in advanceand if the JAO is going to rely on any judgment/order passedby any court or Tribunal, a list thereof shall be providedalongwith the notice for personal hearing. Petitioner shall be 949-cwp-3002-22.doc permitted to deal with/distinguish the judgments relied uponby the JAO. The order on objections shall be a reasoned oneand shall deal with every submissions made by petitioner withreasons. 5]The time spent from the date of fling the Writ Petitiontill disposal and the time granted for disposal of objections isto be excluded while computing the period of limitation forcompletion of the assessment proceeding. 6]We clarify that we have not made any observations onthe merits of the case. 7]Petition disposed. (N.R. BORKAR, J.) (K.R. SHRIRAM, J.)