Wp/3107/2019 Of Nareshkumar Choudhary v. The Income Tax Officer Ward 30 (2) (4) And 2 Others

Digitallysigned byMEERAMEERAMAHESHMAHESHJADHAVJADHAVDate:2023.06.0611:07:47+0530 IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTIONWRIT PETITION NO.3107 OF 2019 Nareshkumar Choudhary, Karta V/s.The Income Tax Officer Ward 30(2)(4) & Ors ….Petitioner …Respondents ---- Mr. Jas Sanghavi a/w Mr. Yash Prakash i/b PDS Legal for Petitioner.Mr. Suresh Kumar for Respondents. ---- CORAM : K.R. SHRIRAM & M.M. SATHAYE JJ DATED : 5[th] JUNE 2023 P.C. : 1Petition is filed impugning a notice dated 31[st] March 2019 issuedunder Section 148 of the Income Tax Act, 1961 (the Act) and alsoimpugning an order dated 18[th] October 2019 rejecting petitioner’s objectionsfiled against reopening of assessment under Section 148 of the Act. Thisrelates to assessment year 2012-2013. 2Having considered the grounds raised in the petition, without makingany observations on the merits of the case and keeping open all rights andcontentions of petitioner to raise all grounds as to why the reopening ofassessment under Section 148 of the Act is not required, we dispose thepetition. Petitioner shall file a reply to the notice within two weeks fromtoday. Jurisdictional Officer shall dispose the notice within four weeks ofreceiving the reply, he shall grant a personal hearing before passing any order, notice whereof, shall be given atleast 5 working days in advance.Should petitioner wish to file written submissions recording what transpiredduring the personal hearing, petitioner may do so within two working days. 3Petition disposed. (M. M. SATHAYE, J.) (K.R. SHRIRAM, J.)