The petitioner had filed a Writ Petition challenging notice issued under section 148 of the Act. The primary ground that was raised is that the Assessing Officer has made a gross error in the reasons that has been recorded for reopening. In computation of income in the assessment order, Disallowance after excess weighted deduction under section 35(2AB) of the Act of Rs.31,32,852 has been added to the income of the petitioner. Therefore, the Assessing Officer  has grossly erred in alleging in the reasons recorded for reopening that petitioner had claimed deduction of disallowed amount by DSIR of Rs.31.32 lakhs and that there has been failure to disclose fully and truly all the material facts. Hence, the said amount of Rs.31,32 lacs is required to be added to the income and that has escaped assessment.  Allowing the petition the Court held that in the assessment order this amount is already added to the income. When these facts were brought to the notice of the Assessing Officer in the objection dated 26.11.2021 filed through petitioner’s Chartered Accountant in the order dated 24.01.2022  while disposing petitioner’s objection the Assessing Officer has conveniently chosen not to deal with the submissions of petitioner on merits. The court quashed and set aside the said notice dated 30 March 2021and the subsequent order dated 24 January 2022.(WP No. 1379/2022)16-3-2022)(AY.2016-17)

Connectwell Industries Pvt. Ltd. v. DCIT (Bom.)(HC)(UR)