Jaya Bachchan vs Principal Commissioner Of Income ...
2022 Latest Caselaw 7530 Bom

                                                                                   3-wp-3362-2022.doc




                                  IN THE HIGH COURT OF JUDICATURE AT BOMBAY
                                     ORDINARY ORIGINAL CIVIL JURISDICTION

                                          WRIT PETITION NO. 3362 OF 2022

                        Jaya Bachchan                           .. Petitioner
         Digitally             Vs.
         signed by
         SHRADDHA
SHRADDHA KAMLESH
                        1. Principal Commissioner of
KAMLESH TALEKAR
TALEKAR  Date:
                        Income Tax Mumbai-8 & 5 Ors.            .... Respondents
         2022.08.04
         12:04:56

                                                         ****
         +0530




                        Mr.G.C. Srivastav with Mr.Viraaj Y. Bhate i/b PDS Legal for
                        petitioner.

                        Mr.Suresh Kumar for respondents.

                                                         ****

                                                CORAM : DHIRAJ SINGH THAKUR AND
                                                        ABHAY AHUJA, JJ.

                                                DATE     : 2nd AUGUST 2022

                        PC :

1. The petitioner challenges the order dated 14 th October 2021

passed by the Principal Commissioner of Income Tax Mumbai-8,

who, in exercise of the power under section 127(2) of the Income

Tax Act, 1961, has directed the transfer of the assessment

jurisdiction from Mumbai to Gurgaon.

2. Learned counsel for the petitioner urged that the order

impugned is unsustainable in law inasmuch as no opportunity of

personal hearing was granted to the petitioner, despite having

made a request in that regard.

         Shraddha Talekar, PS                                                                   1/2
                                                                               3-wp-3362-2022.doc

3. It is stated that in response to such a request, the concerned

officer indicated in the order impugned that an opportunity of

personal hearing would be granted during the course of assessment

of proceedings.

4. Reliance is placed by learned counsel for the petitioner on the

judgment in the case of Shikshana Prasaraka Mandali, Sharda

Sabhagruha, S.P. College Campus, Pune-411 030 Vs. The

Commissioner of Income Tax (Central)-1, Mumbai & Ors. 1, wherein

this Court, in paragraph 7 held that, before an order is passed

under section 127(2) of the Act, an opportunity of personal hearing

was mandatory, wherever it was possible to do so.

5. Prima-facie case for ad-interim relief has been made out.

6. Objections be filed within three weeks.

7. List on 13th September 2022.

8. In the meantime, there shall be ad-interim relief in terms of

prayer clause (d).

               [ABHAY AHUJA, J.]                       [DHIRAJ SINGH THAKUR, J.]




               1    2013 SCC OnLine Bom. 379

Shraddha Talekar, PS                                                                       2/2