Anil Gulabdas Shah v. ACIT (2022) 287 Taxman 402 (Bom.)(HC)

S. 147 : Reassessment-Complaint with Maharashtra RERA-Complaint was amended-Reassessment notice without verifying the amended RERA complaint is held to be not valid. [S. 68, 148, Art. 226]

Assessee filed objections stating that complaint with Maharashtra RERA was subsequently amended and provided amended copy of RERA complaint. Assessing Officer vide order dated 12-11-2019 rejected objections stating that authenticity of amended copy of RERA complaint was not ascertainable. On writ the Court held that  objections were filed on 4-7-2019 and order on objection was passed on 12-11-2019 (five months and one week later) and Assessing Officer had enough time to find veracity or authenticity of amended RERA complaint if he had any doubt and he could not have dismissed objections by just a wave of his hand. Notice was set aside.  (AY.  2012-13)