2022 (1) TMI 1223 - HC - Income Tax

Court orders Assessing Officer to allow additional documents, provide hearing, and issue assessment order promptly.

The High Court of Bombay directed the Assessing Officer to permit the petitioner to submit additional documents and case laws, provide a personal hearing, ... Non-entertainment of petitions - re-opening of assessment - opportunity to produce documents and authorities - personal hearing - detailed adjudication of objections to reopening - time-bound disposal of assessmentNon-entertainment of petitions - Petitions not entertained by the High Court - HELD THAT: - The Court declined to admit the petitions and therefore did not entertain the substantive challenge in this proceeding. The order records that the petitions will not be entertained, while making consequential directions to the Assessing Officer to enable further proceedings. No adjudication on the merits of the re-opening was undertaken by this Court. [Paras 1]Petitions disposed as not entertained, subject to the procedural directions given to the Assessing Officer.Re-opening of assessment - opportunity to produce documents and authorities - personal hearing - detailed adjudication of objections to reopening - time-bound disposal of assessment - Assessing Officer directed to permit further documents and authorities, grant personal hearing, and pass a detailed, time-bound assessment order after considering objections to reopening - HELD THAT: - The Court directed that the assessment be completed by an Assessing Officer different from the officer who passed the order rejecting objections to reopening. The petitioner must be permitted to file further documents and case law if advised, and must be granted a personal hearing with at least seven days' advance notice. The Assessing Officer is required to deal with all submissions, including those made in objections to the re-opening, and to pass a detailed order in accordance with law. The assessment order is to be passed within 12 weeks from the date the Court's order is uploaded. These directions leave the substantive questions raised by the petitioner to be considered afresh by the Assessing Officer rather than being decided by this Court. [Paras 1, 2]Matter remitted to the Assessing Officer for fresh consideration in accordance with the procedural directions and within the stipulated time frame.Final Conclusion: Petitions not entertained; matter remitted to a different Assessing Officer who shall allow the petitioner to file further documents and authorities, grant a personal hearing (with at least seven days' notice), consider all objections to the re-opening and pass a detailed assessment order within 12 weeks from upload of this order. The High Court of Bombay disposed of the petitions, instructing the Assessing Officer to allow the petitioner to submit further documents and case laws, grant a personal hearing, and pass the assessment order within 12 weeks. The officer must address all submissions made by the petitioner.