IMPORTANT POINT
The Assessing Officer is mandated to dispose of objections to reassessment notices by a speaking order before proceeding with the assessment.

JUDGMENT :

BHARGAV D. KARIA, J.

1. Learned advocate Mr. B.S. Soparkar has tendered the draft amendment. The same is allowed in terms of the draft. To be carried out forthwith.

2. Heard learned advocate Mr. B.S.SOparkar for the petitioner and learned Senior Standing Counsel Ms. Maithili Mehta for the respondent.

3. Rule returnable forthwith. Learned Senior Standing Counsel Ms. Mehta waives service of notice of rule for the respondents.

4. Having regard to the controversy in the narrow compass, with the consent of the learned advocates for the parties, the matter is taken up for hearing.

5. By this petition filed by the petitioner- Shri K.J.Koteha Charitable Trust, challenged the notice issued under section 148 of the Income Tax Act,1961 [for short ‘the Act’] as under:

6. The petitioner has also challenged the assessment Order dated 24.09.2021 passed under section 147 read with section 144B of the Act in all the three assessment years.

7. Brief facts of the case are as under:

7.1 The petitioner is a Charitable Trust running a primary school and play school from the past 36 years. The petitioner is also running a community hall for wedding and cultural programmes and carrying on other charitable activities for poor conducting various medical camps etc. The Central Process Unit, Banglore, while processing return of income of the petitioner for Assessment Year 2014-15 had denied the claim of deduction under section 24(a) of the Act and the petitioner paid the demand. The petitioner has also claimed such deduction for the assessment year under consideration of this petition. Notice under section 148 of the Act for reopening of three assessment years have been issued recording reasons to the effect that there is an escapement of the income because of the wrong claim of the benefit under section 24(a) of the Act. The petitioner filed objections to the reopening of the assessment on 10.06.2020 for all the three assessment years on receipt of the reasons recorded. Prior to the issuance of the notice under section 148, a notice under section 133(6) dated 27.02.2020 was also issued calling for information with regard to deduction claimed by the petitioner under section 24(a) of the Act pertaining to the repairs and collection charges from the rented properties under the heading of income from house property. The petitioner filed reply dated 07.03.2020 to the said notice providing the information called for.

7.2 The respondent-Assessing Officer however did not decide the objections filed by the petitioner and issued notice under section 143(2) read with section 147 calling for details with supporting documents on 27.02.2021. The petitioner filed reply dated 05.03.2021 retreating the objections but the respondent Assessing Officer No.1 did not decide the same and further issued notice under section 142(1) dated 19.03.2021 calling for information to frame assessment. The petitioner, thereafter, filed reply dated 22.03.2021 providing information. The Assessing Officer issued show-cause notice dated 19.09.2021 raising various notices relating to the completely new issues for making proposed addition giving time of three days to reply to the petitioner. The petitioner sought time on 22.09.2021 together material to reply to the show cause notice dated 19.09.2021. However, the respondent-Assessing officer passed the assessment order dated 24.09.2021 for all the three assessment years under consideration.

8. Learned advocate Mr. Soparkar appearing for the petitioner submitted that the Assessing Officer has not disposed of the objections raised by the petitioner on 06.06.2020 and reiterated on 05.03.2021 by a speaking order and assumed the jurisdiction to proceed further with the framing assessment contrary to the direction of the Hon’ble Su