MADHUSUDAN V. GOSAVI. vs. INCOME TAX OFFICER WARD 1(2) NASIK and ORS.

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WP/2741/1994HC BombayHCBM01021618199408 August 2005Bench: HON'BLE SHRI JUSTICE DR. S. RADHAKRISHNAN,HON'BLE SHRI JUSTICE J.H. BHATIA2 pages
AI SummaryRemanded

What did the High Court hold?

The Tribunal did not decide on the merits of the proposed re-opening of assessment. Instead, the parties arrived at a procedural understanding. The Petitioner was granted 4 weeks to submit their objections concerning the proposed re-opening of assessment under Section 148 of the Income Tax Act. The Revenue assured that upon receipt of these objections within the stipulated period, the concerned Income Tax Officer would pass a reasoned order within 12 weeks thereafter. The Writ Petition was disposed of in terms of this agreement. No issue was expressly left undecided, as the matter was resolved procedurally.

What were the facts?

The Petitioner, Dr. Madhusudan V. Gosavi, filed a Writ Petition challenging the proposed re-opening of his assessment under Section 148 of the Income Tax Act by the Income Tax Officer, Ward 1(2), Nashik, and others. The assessment year(s) are not specified. The procedural history involves the Petitioner's intention to submit objections regarding the re-opening. The Revenue, represented by Dr. P. Daniel, agreed to consider these objections.

What were the issues?

1. Whether the Petitioner has a right to submit objections against the proposed re-opening of assessment under Section 148 of the Income Tax Act, and if so, what is the timeline for submission and consideration. Assessee's Contention: The Petitioner's counsel stated that the Petitioner would submit objections regarding the proposed re-opening of assessment under Section 148 within 4 weeks. No specific legal provisions or precedents were cited for this contention. Revenue's Contention: The Revenue's counsel stated that if objections are filed within 4 weeks, the concerned officer will pass a reasoned order within 12 weeks thereafter. No specific legal provisions or precedents were cited for this contention.

Which sections of the Income-tax Act were involved?

Section 148

AI-generated summary — verify with the full judgment below

: 1 : IN THE HIGH COURT OF JUDICATURE AT BOMBAY IN THE HIGH COURT OF JUDICATURE AT BOMBAY IN THE HIGH COURT OF JUDICATURE AT BOMBAY CIVIL APPELLATE JURISDICTION CIVIL APPELLATE JURISDICTION CIVIL APPELLATE JURISDICTION WRIT PETITION NO.2741 OF WRIT PETITION NO.2741 OF WRIT PETITION NO.2741 OF 1994 Dr. Madhusudan V. Gosavi ...Petitioner. V/s. Income Tax Officer, Ward 1(2), Nashik and Others ...Respondents. Mr.Atul Jasani with Mr.Pramod Vaidya for the Petitioner. Dr.P.Daniel for the Respondent. CORAM: S.RADHAKRISHNAN & CORAM: S.RADHAKRISHNAN & CORAM: S.RADHAKRISHNAN & J.H.BHATIA, JJ. J.H.BHATIA, JJ. J.H.BHATIA, JJ. DATE : 8th August, 2005. DATE : 8th August, 2005. DATE : 8th August, 2005. P.C.: P.C.: P.C.: 1. Heard the learned counsel for the Petitioner and the learned counsel for the Respondents. 2. The learned counsel for the Petitioner states that within a period of 4 weeks, the Petitioner will submit their objections with regard to the proposed re-opening of the assessment under section 148 of the Income Tax Act. 3. Dr.Daniel for the Respondent states that if such objections are filed within a period of 4 weeks, the concerned officer will pass a reasoned order within a period of 12 weeks thereafter.

: 2 : 4. The Writ Petition stands disposed of in above terms. 5. Issue certified copy. (S.RADHAKRISHNAN,J.) (S.RADHAKRISHNAN,J.) (S.RADHAKRISHNAN,J.) (J.H.BHATIA, J.) (J.H.BHATIA, J.) (J.H.BHATIA, J.)

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