2021 (12) TMI 1482 - HC - Income Tax

Validity of Reopening of assessment - non consideration of all the submissions of petitioner as objections to the notice issued u/s 148 - HELD THAT - As per petitioner if the Court could direct the AO to hear petitioner personally then petitioner could explain to him, before fresh order on objections is passed, and make all submissions before the concerned officer and the Court may then dispose the petition in the above terms. Revenue leaves it to the Court but states that the Court should not make any observation on the merits of the matter. The request revenue is justified. Therefore, the order dated 20th November 2019 is quashed and set aside. AO is directed to reconsider the submissions made by petitioner in its letter dated 9th April 2019 in response to the notice issued u/s 148 of the said Act, grant personal hearing to petitioner and thereafter, pass his order in accordance with law within six weeks from today. We clarify that we have not made any observations on the merits of the case.

Summary

The Bombay High Court quashed and set aside an order dated 20th November 2019 related to objections under Section 148 of the Income Tax Act, 1961. The Assessing Officer was directed to reconsider the petitioner's submissions, grant a personal hearing, and pass a new order within six weeks. The Court did not make any observations on the merits of the case.