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Bombay High Court

Kalpataru Plus Sharyans vs Deputy Commissioner Of Income Tax ... on 6 November, 2019

Author: B.P. Colabawalla

Bench: Akil Kureshi, B.P. Colabawalla

                                                      4-os-wp-2816-19.doc


      IN THE HIGH COURT OF JUDICATURE AT BOMBAY
          ORDINARY ORIGINAL CIVIL JURISDICTION
              WRIT PETITION NO. 2816 OF 2019
 Kalpataru Plus Sharyans                          ... Petitioner
       V/s.
 Deputy Commissioner of
 Income Tax Central
 Circle 5(3) and ors.                         ... Respondents
                           ----------------
 Ms Vasanti B. Patil for the Petitioner.
 Mr. A.R. Malhotra for Respondent Nos.1 and 2.
                           ----------------
                 CORAM        :      AKIL KURESHI &
                                     B.P. COLABAWALLA, JJ.
                  DATE        :      NOVEMBER 6, 2019.
 P.C.

 1]       The petitioner has challenged the notice of reopening of

assessment for the assessment year 2012-2013, which has been issued beyond a period of four years from the end of relevant assessment year. Drawing our attention to the reasons recorded by the Assessing Ofcer in order to issue a notice, Counsel for the petitioner submitted that there was no failure on the part of assessee to disclose truly and fully all material facts for assessment. Further, the ground on which the reopening is resorted, was examined during the original scrutiny assessment. She also stated that the impugned notice has been issued at the behest of audit party. 2] Counsel for respondent Nos.1 and 2 would like to fle a reply. S.O. to 27.11.2019. By way of ad-interim relief, the execution and implementation of the impugned notice is stayed.

(B.P.COLABAWALLA, J.) (AKIL KURESHI, J.) Dinesh Sherla 1/1 ::: Uploaded on - 07/11/2019 ::: Downloaded on - 08/11/2019 00:17:56 :::