Wp/3621/2018 Of Gemini Engi-Fab Limited v. Dy. Commissioner Income-Tax-12(2)(2)

IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTION WRIT PETITION NO. 3626 OF 2018WITH WRIT PETITION NOS. 3621 OF 2018, 3622 OF 2018,3623 OF 2018, 3625 OF 2018 AND 3627 OF 2018 Gemini Engi-Fab Ltd. v/s. Dy. Commissioner of Income Tax-12(2)(2),Mumbai .. Petitioners ..Respondent Mr. S.C. Tiwari a/w Ms. Rutuja Pawar for the petitionersMr. Charanjeet Chanderpal a/w Mr. Sigmund Gracias a/w Ms. PallaviSupekar for the respondent CORAM : AKIL KURESHI & M.S. SANKLECHA, J.J. P.C. DATED : 22nd DECEMBER, 2018. 1.The petitioners have challenged notices issued under Section153C of the Income Tax Act, 1961 ("the Act" for short). The mainground of challenge is that as per the satisfaction note, no incriminatingmaterial is at the disposal of the Assessing Officer on the basis of whichsuch assessment can be made for the relevant years underconsideration. Such an objection was raised by the petitioneraccording to his counsel. We do not have any such document on recordreadily available. In any case, this is an issue which should firstly beexamined by the Assessing Officer, instead of this Court in a writ petition undertaking such a fact finding inquiry. 2.Under the circumstances, we direct the Assessing Officer todecide this issue at the threshold. For such purpose, the petitionersshall file representations before the Assessing Officer on 24.12.2018. Ifso filed, the Assessing Officer shall examine the grievances raised by thepetitioners before deciding whether or not to proceed with theassessments. 3.Petitions are disposed of accordingly. All contentions of boththe sides are kept open. the sides are kept open. 4.Parties to act on a copy of this order duly authenticated by theRegistry.Registry. (M.S. SANKLECHA J.) (AKIL KURESHI, J.)