2022 (1) TMI 1223 - HC - Income Tax

Reopening of assessment u/s 147 - rejection of objections filed by petitioner for re-opening under Section 148 - HELD THAT - We are not inclined to entertain these petitions. At the same time, the AO who will be different from the officer who had pass the order dated 10th October, 2019 rejecting the objections filed by petitioner for re-opening under Section 148 shall permit petitioner to file further documents and case laws if adviced and also grant a personal hearing before passing the assessment order. The assessment order to be passed within 12 weeks from the date this order is uploaded. Petitioner shall be given atleast seven days advance notice about the date and time of the personal hearing. AO shall deal with all the submissions made by petitioner including those raised in his objections to the re-opening and pass detailed order in accordance with law.

Summary

The High Court of Bombay disposed of the petitions, instructing the Assessing Officer to allow the petitioner to submit further documents and case laws, grant a personal hearing, and pass the assessment order within 12 weeks. The officer must address all submissions made by the petitioner.