Case Law Details
Case Name : Cenveo Publisher Services India Ltd Vs. UOI (Bombay High Court)
Appeal Number : Writ Petition No. 284 of 2019
Date of Judgement/Order : 01/02/2019
Related Assessment Year :
Courts :
All High Courts Bombay High Court
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Cenveo Publisher Services India Ltd Vs. UOI (Bombay High Court)
In this case the petitioner raised objections promptly after withdrawing the petition from this Court, would not in any manner dilute the fact that it was on the ground of the petitioner’s conduct that the Assessing Officer was left with little time to dispose of his objections and thereafter complete the assessment before it becomes time barred. We may record that this Court in the case of Asian Paints Ltd. Vs. Dy. Comm. Of Income Tax & Ors. reported in 296 ITR 90 Bom has provided that if the Assessing Offcer does not accept the objections of the assessee, he shall not proceed further in the matter within a period of four weeks from the date of receipt of said order of objections. The petitioner by its conduct destroyed this formula provided by the Court in the case of Asian Paints (supra), making it impossible for the assessing officer to wait for four weeks after disposal of objections without running the risk of allowing the assessment to be time barred. A writ petition to challenge the reopening will not be entertained.
FULL TEXT OF THE HIGH COURT ORDER / JUDGMENT
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