Quashed

Jaunty Trading Pvt.Ltd. v. Income Tax Officer WARD-12(3)(1)

Bombay HC19 Jan 2022WP/91/2020

Case brief

AI extract

What is this about?

The High Court quashed the rejector order of the Jurisdictional Assessing Officer who attempted to re-open an assessment without considering the original order. The court directed the officer to provide the assessment order and details of re-opening approval within two weeks, grant a personal hearing, and pass a reasoned order on objections within eight weeks.

What did the court decide?

Order dated 9 December 2019 quashed. JAO directed to provide assessment order and approval copy within two weeks, grant personal hearing, and pass reasoned order on objections within eight weeks.

Jaunty Trading Pvt.Ltd. Vs Income Tax Officer WARD-12(3)(1) — Income Tax | Bombay HC (2022)

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PURTI PRASAD PARAB

Digitally signed by PURTI PRASAD PARAB Date: 2022.01.20 14:46:03 +0530

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IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION

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WRIT PETITION NO. 91 OF 2020

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M/s. Jaunty Trading Pvt. Ltd.….Petitioner
 V/s.
Income Tax Officer Ward 12 (3)(1) …Respondent

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----

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Mr. Sankalp Sharma for Petitioner.
Mr. Sham V. Walve for Respondent.

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 ----
 CORAM : K.R. SHRIRAM &
 R.N. LADDHA, JJ.
 DATED : 19th JANUARY, 2022

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P.C. :

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1.Petitioner has correctly raised a grievance that the Jurisdictional
Assessing Officer (JAO) who has formed an opinion to re-open the
assessment of petitioner for A.Y. 2012-13 could not have re-opened without
considering the assessment order that was passed in petitioner's case. In the

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order dated 9th December, 2019 impugned in the petition by which
petitioner's objections were rejected, the JAO admits that the original
assessment order is not readily available with him but a copy shall be given
during the course of re-assessment proceedings. We find it strange that if he
did not even have assessment order with him, how could he have concluded
that there was an escapement of income.

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2.Therefore, the order dated 9th December, 2019 is quashed and
set aside. The JAO is directed to provide petitioner within two weeks from

Purti Parab

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the date this order is uploaded, a copy of the assessment order dated 28th
February, 2016 passed under Section 143(3) of the Act. On receipt of the
assessment order, petitioner may file fresh detailed objections to the notice
dated 30th March, 2019. The JAO shall thereafter grant a personal hearing
to petitioner and after considering the submissions of petitioner shall pass a
detailed reasoned order.

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3.Liberty of petitioner even raising a ground of non application of
mind by the Assessing Officer while recording reasons for re-opening and
the grant of approval also without applying mind is expressly kept open.
Alongwith the assessment order as directed above, respondent shall also
provide a copy of the approval granted for re-opening the assessment.

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4.The order on objections shall be passed within eight weeks from
the date this order is uploaded.

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5. Petition disposed with no order as to costs.

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(R.N. LADDHA, J.)(K.R. SHRIRAM, J.)

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Purti Parab

Jaunty Trading Pvt.Ltd. v. Income Tax Officer WARD-12(3)(1)

Case brief

What is this about?

What did the court decide?

Jaunty Trading Pvt.Ltd. v. Income Tax Officer WARD-12(3)(1)

Case brief

What is this about?

What did the court decide?

What the court decided

A compact analysis

Issues for consideration

Statutes considered

Parties & counsel

Coram

Case details

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