Olive Builders And 2 Ors vs The Principal Commissioner Of ...
2021 Latest Caselaw 1360 Bom

                                                                                 3. os wpl 817-21.doc

R.M. AMBERKAR
(Private Secretary)

                       IN THE HIGH COURT OF JUDICATURE AT BOMBAY
                                                        O.O.C.J.

                                   WRIT PETITION (L) NO. 817 OF 2021


                      Olive Builders & Ors.                                .. Petitioners
                                    Versus
                      Pr. Commissioner of Income Tax-27 & Ors... Respondents

                                                ...................
                       Mr. Devendra Jain i/by DHJ Law for the Petitioners
                       Mr. Suresh Kumar for the Respondents
                                                     ...................

                                              CORAM       : UJJAL BHUYAN &
                                                            MILIND N. JADHAV, JJ.

                                              DATE       :    JANUARY 20, 2021.

                      P.C.:

Heard Mr. Jain, learned counsel for the petitioners.

2. Issue notice.

3. Mr. Suresh Kumar, learned counsel waives notice for

the respondents.

4. Let the respondents file reply affidavit by the next date.

5. Mr. Jain prays for stay of impugned order dated

31.12.2020 passed by the Principal Commissioner of Income

Tax, Mumbai-27 under section 127 of the Income Tax Act,

1961. He submits that the first order passed by the said

authority under section 127 of the Income Tax Act, 1961 was

interfered with by this Court vide judgment and order dated

1 of 2

3. os wpl 817-21.doc

13.03.2020 passed in Writ Petition No. 459 of 2020 and two

other connected cases. His submission is that Pr.

Commissioner has referred to the judgment of this Court in a

completely disported manner and thereafter reiterated his

conclusion as was done earlier vide orders dated 09.08.2019

and 09.12.2019. In paragraph 12 of the impugned order, Pr.

Commissioner has simply noted that he had considered the

submissions of the assessees but objections raised by the

assessees were not acceptable without giving any reason as

to why it was not accepted. Therefore, the impugned order

stands vitiated.

6. We have carefully considered the judgment passed by

this Court on 13.03.2020 and prima facie find that Pr.

Commissioner has not given due consideration to the issues

highlighted by this Court.

7. Having regard to the above, impugned order dated

31.12.2020 (Exh. "K" to the writ petition) shall remain stayed

until further orders.

8. Stand over to 2nd March, 2021.

[ MILIND N. JADHAV, J. ] [ UJJAL BHUYAN, J. ]

Digitally signed Ravindra M.

by Ravindra M.

Amberkar Date:

2 of 2 2021.01.21 Amberkar 14:32:48 +0530