Partly allowed

M/S. Business India v. Deputy Commissioner of Income TAX12 (1) Special Range and 4 Ors.

Bombay HC8 Mar 2006WP/523/2006

Case brief

AI extract

What is this about?

This writ petition addressed the procedure for handling objections raised by an assessee against a notice under Section 148 of the Income Tax Act. The court directed the Assessing Officer to pass a speaking order on objections before proceeding and stayed the final assessment order.

What did the court decide?

The assessing officer directed to dispose objections by speaking order; liberty to challenge order; stay of final assessment for four weeks.

M/S. Business India Vs Deputy Commissioner of Income TAX12 (1)… — Income Tax | Bombay HC (2006)

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IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORIGINAL SIDE

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WRIT PETITION NO.523 OF 2006

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Messers Business India Petitioner vs. Deputy Commissioner of Income Tax 12(1) & ors. Respondents Mr.J.D.Mistry with Mr.R.Murlidharan i/b.M/s.Thakordas & Madgavkar for the petitioner. Mr.D.S.Chopra for the respondents.

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CORAM : R. M. LODHA & J.P. DEVADHAR,JJ . DATED : 8th March 2006 P.C.

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Not on board.

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2. By cons	ent of the parties, the writ petition was
called out fo	r admission.
3.	In response to the notice	under Section	148 of	the
Income	Tax Act, 1961	dated	23.03.2005,	the
petitioner-as	sessee has filed objections and the return
of income u	nder protest.

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4.	In	GKN	Driv	eshafts	(Ind	ia) Lt	d.	v.	Income-Tax
Officer	&	ors.,	259	ITR	19,	the	Supreme	Court	held that
where	ob	jections	are	filed	by	the	assessee	in	response
to	the	notice	under	sect	ion	148,	the	assessing	officer
shall dispo	se of the	objections	by passin	g speaki	ng
order befor	e proceed	ing with th	e assessme	nt.

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We, accordingly, dispose of the writ petition by the

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following order:

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(i) The assessing officer shall dispose of the objections filed by the petitioner by speaking order before proceeding with the assessment.

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(ii) The petitioner shall be at liberty to challenge the order that may be passed by the assessing officer on the objections filed by the petitioner to the notice under section 148 of the Income Tax Act, 1961.

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(iii) For a period of four weeks from the date of communication of such order disposing of the petitioner’s objections to the notice under Section 148 of the Income Tax Act, 1961, the assessing officer shall not pass final order of

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assessment.

M/S. Business India v. Deputy Commissioner of Income TAX12 (1) Special Range and 4 Ors.

Case brief

What is this about?

What did the court decide?

M/S. Business India v. Deputy Commissioner of Income TAX12 (1) Special Range and 4 Ors.

Case brief

What is this about?

What did the court decide?

What the court decided

A compact analysis

Issues for consideration

Cases cited

Statutes considered

Parties & counsel

Coram

Case details

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