Wp/5099/2022 Of Renu Sandeep Jajodia v. The Income Tax Officer Ward 3(2) Thane And Ors

Digitallysigned byDINESHDINESHSADANANDSADANANDSHERLASHERLADate:2022.04.2518:55:36+0500 940-cwp-5099-22.doc IN THE HIGH COURT OF JUDICATURE AT BOMBAY CIVIL APPELLATE JURISDICTION WRIT PETITION NO. 5099 OF 2022 Renu S. JajodiaV/s.The Income Tax OfficerWard-3(2), Thane and ors. … Petitioner … Respondents ---------------- Mr. Satish Mody and Ms Aasifa Khan for the Petitioner.Mr. Suresh Kumar for the Respondent. ---------------- CORAM : K.R. SHRIRAM &N.R. BORKAR, JJ.:APRIL 25, 2022. DATE P.C. 1] Heard Mr. Mody and also considered petition along withdocuments annexed thereto. With the consent of Mr. Suresh Kumar, wedecided to dispose petition at this stage itself. 2]We find that petitioner has filed objections to the notice issuedunder section 148 of the Income Tax Act, 1961 (the Act). Copy of thenotice which is dated 29.03.2021 is annexed to the petition. Alsoannexed to the petition is a copy of assessment order dated 26.03.2022which is also impugned in this petition. 940-cwp-5099-22.doc 3]We find that the objections to reopening filed by the petitionerhas not been dealt with. Mr. Mody states that even a personal hearinghas not been granted to petitioner. We also find in the impugnedassessment order dated 26.03.2022, the assessment is completed byadding a sum of Rs.69,33,750 under section 68 of the Act. Added tothat is return of income of Rs.12,46,600. That would make a total ofRs.81,80,350. But in the computation sheet annexed to the petition, thetotal income after adjustment is shown to be Rs.1,52,74,020.Therefore, in our view, it will be appropriate to quash and set aside theassessment order and direct the matter to be re-considered by theJurisdictional Assessing Officer (J.A.O), who shall dispose petitioner’sobjections to reopening on or before 30.06.2022, after giving apersonal hearing to petitioner. Consequently, demand notice dated26.03.2022 and penalty initiated under section 274 read with section271(1)(c) of the Act are also quashed and set aside. 4]The notice for personal hearing shall be issued atleast sevenworking days in advance. If the J.A.O. wishes to rely on any order orjudgment of any High Court or Tribunal, then a list thereof shall beprovided to petitioner alongwith the notice of personal hearing so that 2/3 940-cwp-5099-22.doc petitioner may be able to deal with/distinguish those orders/judgments. 5]The J.A.O. shall, we repeat, shall deal with every objection raised by petitioner and pass the order on objections dealing with every pointraised by petitioner. 6]The time from the date of lodging this petition, i.e., 21.04.2022till disposal and the time granted for disposal of objections is to beexcluded while computing the period of limitation for completion ofthe assessment proceeding. 7]However, we clarify that we have not expressed any opinion onmerits of the matter. 8]Petition disposed accordingly. (N.R. BORKAR, J.) (K.R. SHRIRAM, J.)