Credit Agricole Cib Services ... vs Additional Joint Deputy ...
2022 Latest Caselaw 1248 Bom

                                                                                    926-wp-1219-2021.doc




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

                                         WRIT PETITION NO. 1219 OF 2021

         Digitally      Credit Agricole CIB Services Pvt. Ltd.          ...Petitioner
         signed by
         SHRADDHA
SHRADDHA KAMLESH
                                   vs.
KAMLESH TALEKAR
TALEKAR  Date:
         2022.02.05
                        Additional/Joint/Deputy Assistant
                        Commissioner of Income Tax & Ors.               ...Respondents
         15:08:40
         +0530




                        Mr.Madhur Agarwal i/b Mr.Atul K. Jasani for petitioner.

                        Mr.Sham V. Walve for respondents-Revenue.

                                           CORAM : K.R. SHRIRAM &
                                                   N. J. JAMADAR, JJ.

DATE : 3rd FEBRUARY, 2022 (THROUGH VIDEO CONFERENCE)

P.C.:

1. Mr.Walve, counsel for respondents-Revenue, in fairness and

as an offcer of the Court, states that petitioner's grievance that

the assessment order has been passed without granting them a

personal hearing and thereby principles of natural justice being

breached, appears to be correct.

2. Mr.Walve states that therefore Court may grant prayer

clause (a) and remand the matter for de-novo hearing.

3. Accordingly prayer clause (a), which reads as under, is

granted :

"(a) that this Hon'ble Court be pleased to issue a Writ of Certiorari or any other writ order or direction under Article 226 of the Constitution of

Shraddha Talekar, PS 1/2 926-wp-1219-2021.doc

India calling for the records or the case leading to the and the passing of the impugned order (Exhibit F) dated 17th May, 2021 under section 143(3) r.w.s. 144B of the Act for the assessment year 2017-18 and after going through the same and examining the question of legality thereof quash, cancel and set aside the impugned order (Exhibit F) dated 17 th May, 2021 passed under section 143(3) r.w.s. 144B of the Act for the assessment year 2017-18."

4. Respondents shall strictly comply with the provisions of

section 144B of the Income Tax Act, 1961 while considering the

matter de-novo and pass a reasoned order within 12 weeks from

the date of this order is uploaded. Respondents shall also grant a

personal hearing to petitioner. Notice of hearing shall be given at

least one week in advance.

5. Should respondents wish to rely on any order or judgment of

any Court or I.T.A.T. in the assessment order, then copies thereof

shall be provided to petitioner before personal hearing so that

petitioner's representative will be able to deal with/distinguish

those judgments and orders.

6. Petition accordingly disposed with no order as to costs.

                (N. J. JAMADAR, J.)                                (K.R. SHRIRAM, J.)




Shraddha Talekar, PS                                                                       2/2