SAKAL PAPERS PVT LTD vs. THE ASSISTANT COMMISSIONER OF INCOME TAX AND ORS

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WP/8233/2021HC BombayHCBM01041323202101 December 2021Bench: HON'BLE SHRI JUSTICE K.R. SHRIRAM,HON'BLE SHRI JUSTICE AMIT BORKAR2 pages
AI SummaryRemanded

What did the High Court hold?

The High Court directed the jurisdictional Commissioner, before whom the Revision Application was filed, to dispose of the application in accordance with law. Crucially, the Court mandated that before disposing of the application, the Commissioner must consider the documents to be filed by the petitioner within one week and grant them a personal hearing within a week thereafter. The Court expected the Revision Application to be disposed of within two weeks. Until then, no coercive steps were to be taken against the petitioner. The Court explicitly clarified that it had not made any observations on the merits of the case, and the authority was free to pass any order it deemed fit in accordance with law. The petition was disposed of based on these directions.

What were the facts?

The petitioner, Sakal Papers Pvt. Ltd., filed a writ petition before the Bombay High Court challenging an order dated 29/10/2021. The petitioner had filed a Revision Application before the jurisdictional Commissioner of Income Tax (CIT) against this order. The petitioner sought a direction from the High Court for the CIT to dispose of the Revision Application. The respondents, represented by the Assistant Commissioner of Income Tax, Circle-5, Pune, left the matter to the court's discretion. The High Court heard the petition and made specific directions regarding the disposal of the Revision Application.

What were the issues?

1. Whether the jurisdictional CIT should be directed to dispose of the Revision Application filed by the petitioner against the order dated 29/10/2021? Assessee's contention: The petitioner sought a direction for the jurisdictional CIT to dispose of their Revision Application. They also requested that the CIT consider documents to be submitted by the petitioner and grant a personal hearing. Revenue's contention: The revenue stated they would leave the matter to the wisdom of the Court.

AI-generated summary — verify with the full judgment below

1 903-WP 8233-21.odt IN THE HIGH COURT OF JUDICATURE AT BOMBAY CIVIL APPELLATE JURISDICTION WRIT PETITION NO.8233 OF 2021 Sakal Papers Pvt. Ltd. ] … Petitioner Versus The Assistant Commissioner of Income Tax, ] Circle-5, Pune & Ors. ] … Respondents Ms. Aarti Saathe a/w Mr. Subhash Jadhav, Ms. Raksha Thakkar & Ms. Sailee Dhayalkar i/b Parinam Law Associates for Petitioner. Mr. Sham V. Walve a/w Mr. Pritesh Chatterjee for Respondents.

CORAM :- K. R. SHRIRAM

AMIT B. BORKAR

, JJ.

DATE :- 01 DECEMBER

, 20

P. C. :- 1. After the Petition was heard for some time, learned Counsel for Petitioner stated that the jurisdictional CIT before whom a Revision Application against the order dated 29/10/2021 has been filed may be directed to dispose of the Revision Application after considering the documents to be submitted by Petitioner and after giving a personal hearing to Petitioner. 2. Mr. Walve leaves it to the wisdom of the Court. URS 1 of 2 UMESH RAMESH SHINDE Digitally signed by UMESH RAMESH SHINDE Date: 2021.12.02 11:34:54 +0530

2 903-WP 8233-21.odt 3. The jurisdictional Commissioner before whom the Revision Application is filed may dispose the Revision Application in accordance with law, but before disposing, shall consider the documents to be filed by Petitioner which Ms. Saathe states will be filed within one week and after giving them a personal hearing within a week thereafter. 4. Until this Revision Application is disposed which we expect to be disposed within 2 weeks, no coercive steps to be taken. 5. Petition disposed. 6. We clarify that we have not made any observation on merits of the case and the authority may pass such order which he deems fit in accordance with law. (AMIT B. BORKAR, J.) (K. R. SHRIRAM, J.) URS 2 of 2

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