Bombay High Court
Parle Products Private Limited vs Assistant Commissioner Of Income-Tax, ... on 13 November, 2019
Author: Nitin Jamdar
Bench: M.S.Sanklecha, Nitin Jamdar
1 155 WP 2976-2019.doc
Sequeira
IN THE HIGH COURT OF JUDICATURE AT BOMBAY
ORDINARY ORIGINAL CIVIL JURISDICTION
WRIT PETITION NO. 2976 OF 2019
Parle Products Private Limited .. Petitioner
Vs
Assistant Commissioner of Income-tax
Circle 10(3)(2) and others .. Respondents
Mr.Madhur Agarwal a/w Sameer Dalal, for the Petitioner.
CORAM : M.S.SANKLECHA &
NITIN JAMDAR, JJ.
Date : 13 November 2019.
P.C. :
None appears for the Respondents despite intimation. Mr.Agarwal, learned Counsel appearing in support of the Petition undertakes to file affidavit of service within one week from today.
2. This Petition under Article 226 of the Constitution of India challenges a notice dated 27 March 2019 under section 148 of the Income Tax Act, 1961 ( 'Act') issued by the Assessing Officer. The impugned notice seeks to reopen the assessment for the Assessment Year 2012-13.
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3. It is the case of the Petitioner that the impugned notice is without jurisdiction as the regular assessment was completed under section 143(3) of the Act and the re-opening notice is beyond period of four years from the end of the relevant Assessment Year, in the absence of any failure to truly and fully disclose all material facts necessary for assessment. It is further submitted that the issue which formed the basis of the reopening notice as mentioned in the reasons in support thereof is the very issue which was subject matter of the consideration during the regular assessment proceedings under section 143(3) of the Act.
4. Prima facie there appears to be substance in the contention raised by the Petitioner. However, as none appears for Respondents we adjourn the hearing of this Petition for a period of four weeks and direct the Petitioner to serve a copy of this order upon Respondents. In the meantime, there shall be ad-interim stay to the impugned notice dated 27 March 2019.
5. Stand over to 12 December 2019.
(NITIN JAMDAR, J.) (M.S.SANKLECHA, J.)
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