Wp/4782/2022 Of Jyoti Builders v. Additional/Joint/Deputy/Assistant Comm. Of Income Tax And Anr

IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION WRIT PETITION NO. 4782 OF 2022 Jyoti Builders.. Petitioner v/s. Additional/Joint/Deputy/Assistant Commissioner of Income Tax & Anr... Respondents … Mr. Sukhsagar Syal a/w N.R. Modi i/b. Rustomji & Ginwala for thepetitioner. Ms. Shilpa Goel i/b. Mr. Akhileshwar Sharma for the respondents. … CORAM : DHIRAJ SINGH THAKUR AND KAMAL KHATA, JJ. DATED : 3RD FEBRUARY, 2023. P.C. : .The petitioner inter alia challenges the order of Assessment dated23rd September 2022 under Section 143(3) r/w Section 144B of theIncome Tax Act (“The Act”), for the Assessment Year 2020-21. TheAssessing Officer in the order of Assessment had determined the grosstotal income of the petitioner at Rs.4,57,18,304/- and the amount of tax payable was determined at Rs.87,48,804/-. 2.The petitioner questioned this figure of Rs.4,57,18,304/- as therewas no basis for arriving at the said figure. In the affidavit-in-reply thathas been filed by the respondents, it has been admitted that the incomeof Rs.4,57,18,304/- and the tax determined thereupon at Rs.87,48,804/-was due to a system error which was in the process of being rectified. Itis also stated that the Faceless Assessing Officer (“FAO”) in fact hasassessed the income at Rs.1,920/- as per Exhibit R/1 which is annexedwith the affidavit-in-reply. 3.Be that as it may, since the respondents have admitted that thefigures reflected in the order of Assessment were incorrect due to asystem error, which error is in the process of being rectified, thepetition is disposed of with the following directions; (a) The Assessment Order which is being rectified, shall not be acted upon and no coercive action shall be taken based thereupon.upon and no coercive action shall be taken based thereupon. (b) In case any cause survives, it would be open to the petitioner to have the petition revived to such appropriate directions.have the petition revived to such appropriate directions. (c) Costs of Rs.25,000/- to be deposited in the Advocate’s Welfare Fund within one week by the respondents.Fund within one week by the respondents. (KAMAL KHATA, J.) (DHIRAJ SINGH THAKUR, J.)