2023 (4) TMI 1441

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....Sonak And Valmiki Sa Menezes, JJ. For the Petitioner : Mr Jay Bhandari and Mr P. Karpe, Advocates For the Respondents : Ms Susan Linhares, Standing Counsel ORAL JUDGMENT : M.S. SONAK, J. 1. Heard Mr Bhandari with Mr Karpe for the petitioner and Ms Susan Linhares, learned Standing Counsel for the respondents. 2. Rule. The rule is made returnable forthwith. 3. The petitioner challenges order ....

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....nse. 6. The issue about condonation no longer survives because the respondents issued to the petitioner yet another notice dated 14.07.2022 seeking to reopen assessment for the year 2016-17. To this fresh notice, the petitioner filed response/objections on 21.07.2022. This is evident from the acknowledgement receipt produced on record by the petitioner. 7. By the impugned order dated 29.07.2022,....

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.... of such acknowledgment receipts, there is no case made out to doubt the petitioner's statement made on oath that objections were filed not once but twice to the notices issued by the respondents. 9. Accordingly, we are satisfied that the impugned order dated 29.07.2022 was made without considering the petitioner's objections and based on the improper premise that it was the petitioner wh....