Wp/914/2022 Of Grindwell Norton Ltd v. The Assistant Commissioner Of Income-Tax, Circle 1 (3) (1), Mumbai And 3 Ors

Digitallysigned byPURTIPURTIPRASADPRASADPARABPARABDate:2022.03.0811:23:21+0530 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION WRIT PETITION NO. 914 OF 2022 Grindwell Norton Ltd. V/s.The Assistant Commissioner of IncomeTax Circle 1(3)(1), Mumbai & Ors. ….Petitioner …Respondents ---- Mr. Jitendra Jain i/b Mr. Atul K. Jasani for Petitioner.Mr. Suresh Kumar of Respondents. ---- CORAM : K.R. SHRIRAM & N. J. JAMADAR, JJ. DATED : 3[rd] MARCH, 2022 P.C. : 1.We have heard both counsel. We have also perused the noticedated 30[th] March, 2021 issued under Section 148 of the Income Tax Act,1961 (the Act) for A.Y. 2017-18 and the order on objections dated 22[nd]December, 2021. We are satisfied that the order disposing the objectionsdoes not deal with any of the submissions made by petitioner raised in itsobjections dated 17[th] September, 2021. Therefore, the order on objectionsdated 22[nd] December, 2021 impugned in this petition is quashed and setaside. The matter is remanded for hearing by the Jurisdictional AssessingOfficer (JAO) who shall pass the order on objections within six weeks fromtoday after granting personal hearing to petitioner. Respondent shall alsogive a personal hearing to petitioner and the notice of personal hearing shallbe communicated to petitioner atleast one week in advance. If the concerned authority is going to rely on any judgment or any order of theTribunal or Court, a list thereof shall be provided to petitioner alongwith thenotice for personal hearing so that petitioner will be able to deal with thesame/distinguish the same during the personal hearing. 2.The order on objections shall be detailed order dealing with eachand every objections of petitioner and it shall contain detailed reasons forarriving at the conclusions in the said order. 3.Time to complete assessment proceedings is extended upto thedate objections are disposed and for four weeks thereafter. 4.Petition disposed. (N. J. JAMADAR, J.) (K.R. SHRIRAM, J.)