Wp/3561/2019 Of Triton Trading Company Pvt Ltd v. Deputy Commissioner Of Income Tax, Central Circle 5(3)(2) And 3 Ors

Digitallysigned by1/2MEERAMEERAMAHESHMAHESHJADHAVJADHAVDate:2022.03.11 IN THE HIGH COURT OF JUDICATURE AT BOMBAY10:41:23+0530ORDINARY ORIGINAL CIVIL JURISDICTIONWRIT PETITION NO. 3561 OF 2019 Triton Trading Company Pvt Ltd. V/s.Deputy Commissioner of Income Tax,Central Circle 5(3)(2) & Ors. ….Petitioner …Respondents ---- Mr. Madhur Agarwal i/b Mr. Atul K. Jasani for PetitionerMr. Akhileshwar Sharma for Respondents - Revenue ---- CORAM : K.R. SHRIRAM &N.J. JAMADAR, JJ DATED : 9[th] MARCH 2022 P.C. : 1In the petition, a specific ground in view of the leave granted by thiscourt to amend the petition, has been raised that the officer who issued thenotice under Section 148 of the Income Tax Act 1961, is not the sameperson who recorded the reasons for reopening and, therefore, the notice isbad-in-law. According to petitioner to assume jurisdiction under Section147, the belief that income has escaped assessment has to be the belief of the Assessing Officer who has issued the notice and it cannot be that ofsome other officer. 2We find that the specific objection has not been raised by petitioner inits objections to reopening and hence, the same had not been considered bythe officer, who disposed the objections to reopening. 3In our view, petitioner should be permitted to raise this issue in theobjections. 4In the circumstances, without making any observations on the meritsof the case, we set aside the order on objections dated 31[st] August 2018 andorder dated 8[th] November 2019, both of which are impugned in the petition.We remand the matter to Jurisdictional Assessing Officer (JAO), who shallpass a fresh order on objections. 5Petitioner to submit further objections within two weeks of this orderbeing uploaded and the JAO shall dispose the objections within 4 weeksthereafter. The JAO shall, however, give a personal hearing to petitionerbefore disposing the objections and the notice of personal hearing shall begiven atleast 7 working days in advance. If the JAO wishes to rely on anyjudgments or order passed by any Court or Tribunal, he shall provide a listthereof to petitioner and give them an opportunity to deal with thosejudgments or distinguish those judgments and those submissions ofpetitioner shall also be dealt with in the assessment order. 6After completing the above proceedings, the final assessment ordershall be passed within 12 weeks from the date of this order being uploaded. 7Petition disposed with no order as to cost. (N. J. JAMADAR, J.) (K.R. SHRIRAM, J.)