Bombay High Court
Asst Commissioner Of Income Tax Circle ... vs Ugar Sugar Works Ltd And Ors on 24 June, 2024
Author: G. S. Kulkarni
Bench: G. S. Kulkarni
2024:BHC-AS:25164-DB 504-IAST-17688-2024.DOC
IN THE HIGH COURT OF JUDICATURE AT BOMBAY
CIVIL APPELLATE JURISDICTION
INTERIM APPLICATION (St.) NO. 17688 OF 2024
IN
WRIT PETITION NO. 3631 OF 2022
Assistant Commissioner of Income Tax-Circle-Sangli ... Applicant
In The Matter Between
Ugar Sugar Works Ltd. ...Petitioner
Versus
Assistant Commissioner of Income Tax-Circle-Sangli ...Respondents
& Ors.
Mr. Suresh Kumar, for the Applicant.
Mr. Riyaz Padvekar a/w Tanzil Padvekar & Tejal Kharkar, for
Respondents.
_______________________
CORAM: G. S. KULKARNI &
SOMASEKHAR SUNDARESAN, JJ.
DATED: 26 June, 2024
_______________________
P.C.
1. Not on board. Upon mentioning, taken on board on a praecipe as moved on behalf of the petitioner.
2. We have heard learned counsel for the applicant/revenue, we have also heard learned counsel for the assessee.
3. The Writ Petition was disposed of by an order dated 23 January 2024 passed by a co-ordinate Bench of this Court, whereby, directions were issued, enabling the petitioner to file detail objections to the notice dated 31 March Page 1 of 4 26 June, 2024 Kiran Kawre ::: Uploaded on - 28/06/2024 ::: Downloaded on - 14/07/2024 04:05:21 ::: 504-IAST-17688-2024.DOC 2021 issued under Section 148 of the Income Tax Act, 1961 and as set out in paragraph six of the said order. The Assessing Officer was to pass a reasoned order to dispose of the objections in accordance with law. It was directed that the proceedings be concluded on or before 30 April 2024.
4. By this interim application, the revenue has prayed for extension of time for a further period of six months from 30 June 2024 to comply with the directions of this Court in its order dated 23 January 2024.
5. We have heard learned counsel for the parties. We have perused the memo of the application, we have also perused the annexures to the application.
6. Learned counsel for the assessee would not have any objection for extension of time in terms of what has been prayed for in prayer clause (A), however, in relation to the directions as made in paragraph seven of the order passed by the Court on the Writ Petition.
7. We are also informed that insofar as compliance of paragraph six of the orders dated 23 January 2024 passed by the Court are concerned, the same stands complied as the objections were decided by the revenue by an order passed on 8 June 2024, which was however passed beyond the period as directed by this Court that the same were required to be decided prior to 30 April 2024.
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8. Now what remains to be complied are the further directions of the Court in paragraph seven of the said order passed by this Court, namely, that after the order disposing of objections filed by the petitioner having being passed, and the objections of the assessee being not accepted the Assessing Officer would be required to complete the assessment proceedings on or before 30 June 2024 as per law.
9. The present application was filed on 24 June 2024, it is certainly filed prior to the timelines as set out in paragraph seven of the order, which would expire on 30 June 2024.
10. It may be observed that the first step to be undertaken by the Assessing Officer was to consider the objections as raised by the petitioner which was to culminate in taking the second step of completion of reassessment proceedings on or before 30 June 2024, which is now being undertaken by the Assessing Officer. If this be so, considering the facts that there are voluminous documents which would be required to be considered, in our opinion, in the facts and circumstances of the case the prayers as made by the petitioner are required to be granted.
11. We, accordingly, grant interim application in terms of prayer clause (A) which reads thus:-
"a) This Hon'ble High Court be please to extend the time for further 6 months from 30.06.2024 to comply with the order dated 23.01.2024."Page 3 of 4
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12. All contentions of the parties are expressly kept open.
13. At this stage, our attention is drawn to an application as filed on behalf of the petitioner dated 21 June 2024 as made to the Assessing Officer, whereby the petitioner has prayed for physical verification of the documents and books of account on the ground that under the faceless assessment procedure, it would be difficult for the petitioner to upload such voluminous documents. It is permissible for the Assessing Officer to consider the said application and take appropriate view of the matter, as the law may require and communicate his decision to the Assessee / Petitioner within a period of two weeks from today.
14. The application stands allowed in the aforesaid terms. No costs. (SOMASEKHAR SUNDARESAN, J.) (G. S. KULKARNI , J.) Page 4 of 4 26 June, 2024 Kiran Kawre ::: Uploaded on - 28/06/2024 ::: Downloaded on - 14/07/2024 04:05:21 :::