Wp/3612/2019 Of Khushal Hansraj Dharod v. The Income Tax Officer - 32 (2) (2) And 2 Ors

Digitallysigned byGAURIGAURI AMITGAEKWADAMITDate:GAEKWAD2022.02.0211:01:09+0530 IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTION WRIT PETITION NO.3612 OF 2019 Khushal Hansraj Dharod V/s. ….Petitioner The Income Tax Officer - 32(2)(2) & Ors. ….Respondents ---- Mr. Devendra H. Jain for petitioner.Mr. Suresh Kumar for respondents. ---- CORAM : K.R. SHRIRAM &N.J. JAMADAR, JJ. DATED : 31[st] JANUARY 2022 N.J. JAMADAR, JJ. P.C. : 1We have heard Mr. Jain and also considered the notice issuedunder Section 148 of the Income Tax Act, 1961 for Assessment Year 2012-2013 and the reasons for reopening annexed to the petition and impugnedin this petition. We do not find anything speculative in the reasons recorded. 2Petitioner may take such stand as advised before the AssessingOfficer who may pass order as he deems fit in accordance with law afterconsidering the submissions of petitioner. The Assessing Officer shall grantpersonal hearing to petitioner and intimate the date of personal hearingatleast one week in advance. If respondent wishes to rely on any judgmentsor order passed by any Court or Tribunal, he shall provide a copy thereof topetitioner and give him an opportunity to deal with those judgments ordistinguish those judgments and those submissions of petitioner shall alsobe dealt with in the assessment order. 3Petition disposed with no order as to costs. (N.J. JAMADAR, J.) (K.R. SHRIRAM, J.)