2022 (1) TMI 1228 - HC - Income Tax

Reopening of assessment u/s 147 - non application of mind by the officer who passed the order on objections - HELD THAT - We have satisfied that petitioner s grievance that there has been non application of mind by the officer who passed the order on objections, cannot be faulted. The order dated 12th August 2021 disposing of petitioner s objections against issue of notice u/s 148 for A.Y. 2017-2018, is set aside. The matter is remanded to respondent no.1, who shall once again consider the submissions made by petitioner and grant personal hearing to petitioner before passing the order on objections. The notice regarding the date and time of personal hearing shall be given atleast 7 days in advance. The objections to re-opening shall be disposed of by the concerned officer within 4 weeks of this order being uploaded. The assessment proceedings may thereafter be continued and disposed in a further period of 8 weeks from the date of order on objections is passed.

Summary

The Bombay High Court set aside an order regarding objections to a notice under Section 148 of the Income Tax Act for A.Y. 2017-2018, citing non-application of mind. The matter is remanded for re-consideration with a personal hearing granted to the petitioner. The objections must be disposed of within 4 weeks, and assessment proceedings completed within 8 weeks thereafter. No observations were made on the merits of the case. Petition disposed.