Bombay High Court
Mohanlal Champalal Jain vs The Income Tax Officer - Ward 1(2) Thane ... on 21 December, 2018
Bench: Akil Kureshi, M.S. Sanklecha
4. os wp 3629-18.doc
R.M. AMBERKAR
(Private Secretary)
IN THE HIGH COURT OF JUDICATURE AT BOMBAY
O.O.C.J.
WRIT PETITION NO. 3629 OF 2018
Mohanlal Champalal Jain .. Petitioner
Versus
The Income Tax Officer 1(2) & Ors. .. Respondents
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Mr. Devendra Jain a/w Mr. Dharan Gandhi for the Petitioner
Mr. Sham Walve for Respondent Nos. 1 and 2
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CORAM : AKIL KURESHI &
M.S. SANKLECHA, JJ.
DATE : DECEMBER 21, 2018.
P.C.:
1. Petitioner has challenged a notice of reopening of assessment. Admittedly, for the said year, the petitioner had not filed the return of income, however, learned counsel for the petitioner drew our attention to the reasons recorded by the assessing officer and submitted that the same proceeded on the wrong assumption. He submitted that contrary to what the assessing officer has recorded in the reasons, the petitioner had responded to the communication from the department authorities asking for the information why the return was not filed stating that the petitioner had no taxable 1 of 2 ::: Uploaded on - 22/12/2018 ::: Downloaded on - 25/12/2018 22:55:11 :::
4. os wp 3629-18.doc income. Learned counsel further submitted that the reasons do not disclose any prima facie material that the assessing officer to form a belief that income chargeable tax has escaped assessment.
2. Learned counsel. Mr. Walve prayed for time for filing reply. S.O to 18th January, 2019.
3. By way of ad-interim relief, the impugned notice of reassessment is stayed.
[ M.S. SANKLECHA, J. ] [ AKIL KURESHI, J ] 2 of 2 ::: Uploaded on - 22/12/2018 ::: Downloaded on - 25/12/2018 22:55:11 :::