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Mahavir Enterprises Versus The Income Tax Officer, 28 (2) (2) & Others

2016 (7) TMI 919 - BOMBAY HIGH COURT

Validity of reassessment - Held that:- The entire decision making process, including hurriedly passing an assessment order seems to be vitiated. We have exercised our extraordinary jurisdiction as no authority can ignore the binding decisions of this Court. The theory of mistakes and misplacing of papers in the overall context does not inspire confidence. It would require consideration. The authority concerned must factor in the time period of four weeks while disposing of the objections before .....

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the context in which the assessment order has come to be passed, prima facie, we are of the view that it would require detailed consideration. - Accordingly, there shall be an interim relief in terms of prayer clause (d). - Writ Petition No. 1116 of 2016 - Dated:- 29-6-2016 - M. S. Sanklecha And A. K. Menon, JJ. Mr. J. D. Mistri, Senior Counsel, a/w Mr. Madhur Agarwal i/b. Atul Jasani for the Petitioner Mr. Nirmal C. Mohanty for the Respondents ORDER P. C. 1. Heard. 2. Rule. 3. This Petiti .....

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d notice. The petitioner filed its objections on 7th December, 2015. The objections were disposed of by the Assessing Officer by an order dated 28th March, 2016. On 28th March, 2016 itself a notice under Section 143(2) of the Act was issued to the petitioner directing it to attend hearing on 30th March, 2016 at 5.00 p.m. 4. The petitioner by letter dated 30th March, 2016 pointed out to the Assessing Officer the decision of this Court in Asian Paints Ltd. V/s. Deputy Commissioner of Income Tax an .....

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y further information/explanation that your goodself may require in the matter of present assessment . The petitioner attended the Assessing Officer s office on 30th March, 2016. It is the petitioner's contention that the facts stated in the letter dated 30th March, 2016 were discussed. The Assessment order was passed on 31st March, 2016 while a notice of demand appears to have been issued to the petitioner on 30th March, 2016 under Section 156 of the Act i.e. even prior to the passing of th .....

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ction 143(3) of the Act on 31st March, 2016. However, in the present facts we are compelled to entertain this Petition for further consideration. This for the reason that prima facie, the manner in which the proceedings of assessment have been conducted evidences a predetermined mind to pass an order on reassessment. Therefore the same was done without following the principles of natural justice by pleading fait accompli so as not to follow the decision of this Court in Asian Paints Ltd. (supra) .....

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etters dated 7th April, 2015 and 18th May, 2015 seek reasons in support of the impugned notice; (c) Reasons furnished on 7th August, 2015 (although dated 24th July, 2015) and again on 26th October, 2015; (d) Petitioner filed its objection on 7th December, 2015; (e) Notice dated 11th March, 2016 under Section 142(1) of the Act fixing hearing on 28th March, 2016; (f) Objections disposed of on 28th March, 2016; (g) Notice under Section 143(2) of the Act dated 28th March, 2016 fixing hearing on 30th .....

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the objections were misplaced and the officer concerned realised that only during the course of hearing on 28th March, 2016. Curiously this fact find no mention either in the order dated 28th March, 2016 disposing of the objections or even in the Assessment Order dated 31st March, 2016. Normally these unusual circumstances would have been mentioned in the orders. However, even if one proceeds on the basis it is factually so, why did the Assessing Officer not commence the reassessment proceedings .....

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lained by the Assessing Officer as a mistake in the affidavitinreply and that the date has to be 31st March, 2016. 9. During the hearing Mr. Mohanty the learned counsel for the Revenue tendered across the bar the attendance sheet of 30th May, 2016 during his reply which reads as under: 30/3/2016 - Shri S. Ratnaparkhi attends files letter dated 30/1/2016 (Sic) relating to shortage of time and letter dated 30/3/2016 regarding discrepancy in architects certificate. Explanation regarding sale of fla .....

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