Sanjeev Kumar Agarwal v. Income-tax Officer-1(1), Varanasi And 2 Others
[Citation -2019-LL-0926-53]

Citation 2019-LL-0926-53
Appellant Name Sanjeev Kumar Agarwal
Respondent Name Income-tax Officer-1(1), Varanasi And 2 Others
Court HIGH COURT OF ALLAHABAD
Relevant Act Income-tax
Date of Order 26/09/2019
Judgment View Judgment
Keyword Tags reassessment proceedings • disposal of objections
Bot Summary: The present writ petition has been filed against an order dated 26.08.2019 by which the objections of the petitioner for reopening of the case has been decided. A plain perusal of the order reflects that the objection has been disposed of on the ground of delay alleged to have been caused by the petitioner in filing of the return and the matter otherwise on merits has not been decided. The order itself says that during the re-assessment proceedings it will be open to the petitioner to raise all objections. In the interest of justice we deem it appropriate that the authority concerned may pass fresh orders on the objection of the petitioner on merits and in accordance with law within ten days from today after affording proper opportunity of hearing to the petitioner. The date of hearing may be fixed with information to the petitioner. It is made clear that that no accommodation will be granted to the petitioner on the date of hearing. There is no need to give notice to the petitioner as this order is being passed in the presence of Counsel for the petitioner.


WRIT TAX No.-1095 of 2019 Petitioner :- Sanjeev Kumar Agarwal Respondent :- Income Tax Officer 1 (1), Varanasi And 2 Others Counsel for Petitioner :- Suyash Agarwal,Rakesh Ranjan Agrawal (Senior Adv.) Counsel for Respondent :- S.S.C. Hon'ble Bharati Sapru,J. Hon'ble Rohit Ranjan Agarwal,J. Heard Sri Suyash Agarwal, learned Counsel for assessee- petitioner and Sri Krishna Agarwal, learned Counsel for respondent-department. present writ petition has been filed against order dated 26.08.2019 by which objections of petitioner for reopening of case has been decided. plain perusal of order reflects that objection has been disposed of on ground of delay alleged to have been caused by petitioner in filing of return and matter otherwise on merits has not been decided. Although, order itself says that during re-assessment proceedings it will be open to petitioner to raise all objections. However, in interest of justice we deem it appropriate that authority concerned may pass fresh orders on objection of petitioner on merits and in accordance with law within ten days from today after affording proper opportunity of hearing to petitioner. date of hearing may be fixed with information to petitioner. It is made clear that that no accommodation will be granted to petitioner on date of hearing. There is no need to give notice to petitioner as this order is being passed in presence of Counsel for petitioner. Writ Petition is disposed of as above. No Costs. copy of this order be given to Sri Krishna Agarwal, learned Counsel for respondent-department today itself for necessary communication and compliance. Order Date :- 26.9.2019/S.P. Sanjeev Kumar Agarwal v. Income-tax Officer-1(1), Varanasi And 2 Other
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