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of <h1>Impugned order quashed; matter remanded to Jurisdictional Assessment Officer for de novo review with hearing and deadlines</h1> <h3>Hemant Lalji Shah Versus Assistant Commissioner of Income Tax-Circle 20 (1), Mumbai & 4 Ors.</h3> HC quashed and set aside the impugned order and remanded the matter to the Jurisdictional Assessment Officer for de novo consideration. The petitioner may ... Reopening of assessment - information having been made available in the affidavit-in-reply and the additional affidavit-in-reply, liberty be given to Petitioner to once again respond to the notice issued u/s 148 - HELD THAT:- Without going into the merits of the matter since further information has been made available only in the affidavit-in-replies/information and explanation has being given only in the affidavit-in-reply/additional affidavit-in-reply, we hereby quash and set aside the order dated 14th March 2022 (incorrectly mentioned as 14th March 2021 in the prayer clause) and remand the matter to the Jurisdictional Assessment Officer ('JAO') for de-novo consideration. Petitioner may file additional reply/objections within four weeks from today. The JAO may dispose the objections by 15th December 2023 after giving personal hearing to Petitioner notice whereof shall be communicated at-least five working days in advance. Order on objections shall be a reasoned order dealing with all submissions of Petitioner. JAO may pass the assessment order within sixty days of the disposal of the objections, if required and in any event, not within four weeks of disposing the objections and the same shall not be considered as barred by limitation. Petition disposed. Petition challenging notice dated 30th March 2021 issued under Section 148 of the Income-tax Act, 1961 was remitted for fresh consideration. The court quashed and set aside the order dated 14th March 2022 and directed the matter to the Jurisdictional Assessment Officer ('JAO') for 'de-novo consideration' in light of further information contained in the affidavit-in-replies. Petitioner may file additional reply/objections within four weeks. The JAO is directed to give a personal hearing (notice at least five working days prior), dispose objections by 15th December 2023 by a reasoned order addressing all submissions, and may pass the assessment order within sixty days of disposal of objections, provided not within four weeks of disposing the objections. The assessment order shall 'not be considered as barred by limitation.' The court expressly stated it has not expressed any view on the merits of the matter.
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