Wp/86/2020 Of State Bank Of India v. Deputy Commissioner Of Income Tax Circle-2(2)(1),Mumbai And 2 Ors

Digitally signedby GAURIGAURIAMITAMITGAEKWADGAEKWADDate:2022.03.2516:15:22 +0530 IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTION WRIT PETITION NO.86 OF 2020 State Bank of India ….Petitioner V/s. Deputy Commissioner of Income TaxCircle 2(2)(1) and Ors. ….Respondents ---- Mr. Nitesh Joshi i/b. Mr. Atul K. Jasani for petitioner.Mr. P.C. Chhotaray for respondents – Revenue. ---- CORAM : K.R. SHRIRAM &N.R. BORKAR, JJ. DATED : 24[th] MARCH 2022 P.C.: 1We have heard both the counsel at length and also considered aplethora of judgments which Mr. Chhotaray relied upon. Without going intothe details, we are satisfied that the order on objections passed on27[th] November 2019, which is also impugned in this petition, has to be andis hereby quashed and set aside. We say this because notwithstanding theobjections filed to the reopening, the Assessing Officer has not dealt withthe objections in detail. A cryptic order has been passed. 2Therefore, without making any observation on the merits of thecase, the matter is remanded to the Jurisdictional Assessing Officer (JAO)who shall pass a fresh order on objections, which shall be a detailed andreasoned one. 3Should petitioner wish, they may file further submissions withintwo weeks of this order being uploaded. Within four weeks thereafter, theJAO shall pass his order on objections but before that shall give a notice ofpersonal hearing to petitioner atleast seven working days in advance beforethe date of hearing. If the JAO is going to rely on any order or judgment ofany High Court or Tribunal, then a list thereof shall be provided topetitioner alongwith the notice of personal hearing so that petitioner may beable to deal with/distinguish those orders/judgments. 4 Once the order on objections is passed, as held in Asian PaintsLtd. V/s. Deputy Commissioner of Income Tax[1], the assessment proceedingsshall not be completed for 30 days thereafter. All rights and contentions arekept open. 5The time spent from the date of filing the writ petition tilldisposal and the time granted for disposal of objections is to be excludedwhile computing the period of limitation for completion of the assessmentproceeding. 6Petition accordingly disposed. (N.R. BORKAR, J.) (K.R. SHRIRAM, J.) 1. (2009) 308 ITR 195 (Bombay)