Wp/3080/2021 Of Tilak Ventures Limited v. Income Tax Officer-11(3)(1) And 2 Ors

PURTI IN THE HIGH COURT OF JUDICATURE AT BOMBAYPRASADPARABORDINARY ORIGINAL CIVIL JURISDICTIONDigitally signed byPURTI PRASADPARABPRASADPARABORDINARY ORIGINAL CIVIL JURISDICTIONDigitally signed byPURTI PRASADPARABDate: 2022.04.2718:10:52 +0530WRIT PETITION NO. 3080 OF 2021 Tilak Ventures Limited ….Petitioner V/s.Income Tax Officer 11(3)(1) and Ors. …Respondents ---- Mr. Riyaz Padvekar a/w Mr. Tanzil Padvekar for Petitioner.Mr. Akhileshwar Sharma for Respondents-Revenue. ---- CORAM : K.R. SHRIRAM &N. R. BORKAR, JJ. DATED : 26[th] APRIL, 2022 N. R. BORKAR, JJ. P.C. : 1.Petitioner is impugning notice dated 31[st] March, 2021 for A.Y.2014-15 issued under Section 148 of the Income Tax Act, 1961 (the Act). 2.The reasons for re-opening assessment has also been providedto petitioner vide communication dated 4[th] June, 2021. Petitioner filed itsobjections by communication dated 19[th] July, 2021. Then the order dated11[th] August, 2021 came to be passed disposing petitioner’s objections. Thesaid order is also impugned in the petition. 3.Certain facts in the impugned order are different from the factswhich are in the reasons mentioned for re-opening. Mr. Padvekar submittedthat after the petition was filed and copy served, the Jurisdictional AssessingOfficer (JAO) has issued Corrigendum dated 20[th] October, 2021. 4.We have considered the Corrigendum as well as the originalorder and we cannot accept that those were typographical or clerical errors. In our view it indicates non application of mind when the order disposingobjections dated 11[th] August, 2021 was passed. Therefore, we set aside theorder dated 11[th] August, 2021 read with Corrigendum dated 20[th] October,2021 and remand the matter for denovo consideration to the JAO differentfrom the JAO who has passed the impugned orders disposing objections. 5.Petitioner shall also be given a personal hearing before theorder on objections is passed, notice whereof shall be issued at least sevenworking days in advance. If the Assessing Officer is going to rely on anyorder or judgment of any Court or Tribunal, a list thereof shall also beprovided to petitioner, so that petitioner will be able to deal with it ordistinguish the same during the personal hearing. The objections will bedisposed on or before 30[th] June, 2022. 6.We have not made any observations on the merits of the case.All rights and contentions are kept open. 7.The Principal Commissioner of Income Tax shall assign thismatter to the officer different from the officer who had passed the orderdisposing objections. 8.Petition disposed. (N. R. BORKAR, J.) (K.R. SHRIRAM, J.)