Bombay High Court
Income Tax Officer It Ward 3 2 1 vs Nirmala Madan on 24 June, 2024
Author: G. S. Kulkarni
Bench: G. S. Kulkarni
2024:BHC-OS:9189-DB 2 TO 7-IAL 18813-24 IN WP [email protected] Digitally signed by PRAJAKTA PRAJAKTA SAGAR SAGAR VARTAK VARTAK Date: 2024.06.26 09:45:41 +0530 Prajakta Vartak IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INTERIM APPLICATION (L.) NO. 18813 OF 2024 IN WRIT PETITION NO. 3722 OF 2022 AND INTERIM APPLICATION (L.) NO. 18814 OF 2024 IN WRIT PETITION NO. 1106 OF 2024 AND INTERIM APPLICATION (L.) NO. 18815 OF 2024 IN WRIT PETITION NO. 1108 OF 2024 AND INTERIM APPLICATION (L.) NO. 18823 OF 2024 IN WRIT PETITION NO. 1107 OF 2024 AND INTERIM APPLICATION (L.) NO. 18826 OF 2024 IN WRIT PETITION NO. 3720 OF 2022 AND INTERIM APPLICATION (L.) NO. 18827 OF 2024 IN WRIT PETITION NO. 1104 OF 2024 Income Tax Officer-IT-Ward-3(2)(1) ...Applicant In the matter between Nirmala Madan ...Petitioner Vs. Income Tax Officer, Int. Tax, Ward-3(2)(1)& Ors. ...Respondents _________ Mr. Suresh Kumar for Applicant. Ms. Radha Halbe for Respondents. __________ CORAM: G. S. KULKARNI & SOMASEKHAR SUNDARESAN, JJ.
DATE: 24 JUNE, 2024. Page 1 of 3 24 June, 2024 ::: Uploaded on - 26/06/2024 ::: Downloaded on - 26/06/2024 10:42:59 :::
2 TO 7-IAL 18813-24 IN WP [email protected] P.C.
1. These are interim applications filed in the respective writ petitions. The prayers in the interim applications are for extension of time for a further period of six months from 30 June, 2024 to comply with the order dated 22 February, 2024 passed by this Court whereby the department was directed to complete the reassessment on de-novo consideration. Learned counsel for the respondents would not have any objection for such prayer to be granted.
2. We also accept the statement as made on behalf of the department as set out in paragraph 6(iii) wherein the time line of the case and the procedure to be followed, has been set out, so as to justify the period of six months. The statement of the time line reads thus:-
Particular Steps Timeline as per the provisions of Income Tax Act Date of High Court Order 22.02.2024 Notice issued u/s.142(1) 19.04.2024 Assessee's reply to notice u/s.142(1) 22.04.2024 on Show cause notice issued u/s.148A(b) 02.05.2024 Assessee's reply to show cause on 15.05.2024 The assessee has been given opportunity 04.06.2024 for personal hearing 10.06.2024 Date of approval and services of notice (Approx.) u/s.148 Time for filing of return in response of 3 months from end of notice u/s.148 the month in which notice issued Compliance period for response to Notice 30.09.2024 u/s.142(1) Page 2 of 3 24 June, 2024 ::: Uploaded on - 26/06/2024 ::: Downloaded on - 26/06/2024 10:42:59 ::: 2 TO 7-IAL 18813-24 IN WP [email protected] Another opportunity for response 15 days Compliance period for response to Show 15 days cause notice Another opportunity for response, 15 days Time to draft and serve the draft 15 days assessment order 15 days Time to final the draft assessment order and pass the final 30 days Assessment order u/s. 144C (3) of the Act TOTAL TIME REQUIRED 6 MONTHS
3. We accordingly allow these applications in terms of prayer clause (a), which reads thus:-
"a) This Hon'ble High Court be pleased to extend the time for further 6 months from 30.06.2024 to comply with the order dated 22.02.2024."
4. The department shall adhere to the time line and complete the reassessment proceedings of the petitioner/assessee.
5. Disposed of in the above terms. No costs.
(SOMASEKHAR SUNDARESAN, J.) (G. S. KULKARNI , J.) Page 3 of 3 24 June, 2024 ::: Uploaded on - 26/06/2024 ::: Downloaded on - 26/06/2024 10:42:59 :::