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Bhavesh Mohan Lakhwani v .PCIT ( 2022) BCAJ – March – P. 49 (Bom)(HC)

S. 264 :Commissioner – Revision of other orders – Private company – Liability of directors -Non speaking order without any reasons – AO wishes to rely on any judgements or order passed by any Court or Tribunal he should provide a copy thereof to the petitioner and allow an opportunity to deal with those judgements or distinguish those judgements and the submission of the assessee shall also be dealt with in the order -Order of Assessing officer is set aside . [ S. 179, Art , 226 ]

The AO initiated the proceedings u/s 179 of the Act . The  petitioner has filed a detailed reply. The AO rejected the application on the ground that same is not accepted .   The  petitioner filed  an application under section 264 of the Act against an order passed u/s 179 of the Act . The Commissioner rejected the application without dealing with the submission of the assesee. On writ the Court  set aside the order and directed the AO to give personal hearing in advance . The Court also observed that if the AO wishes to rely on any judgements or order passed by any Court or Tribunal  he should provide a copy thereof to the petitioner and allow an opportunity to deal with those judgements or distinguish those judgements  and the submission of the assessee shall also be dealt with in the order . ( WP.No. 560 of 2021 dt 31 -1 2022 )( AY. 2015 -16 )