Television Home Shopping Network ... vs National E-Assessment Centre, ...
2022 Latest Caselaw 1279 Bom

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 PURTI
 PRASAD
 PARAB
Digitally signed by
                                     IN THE HIGH COURT OF JUDICATURE AT BOMBAY
PURTI PRASAD
PARAB                                   ORDINARY ORIGINAL CIVIL JURISDICTION
Date: 2022.02.05
15:19:35 +0530

                                            WRIT PETITION NO. 1236 OF 2021

                Television Home Shopping Network Ltd.                             ....Petitioner
                              V/s.

                National E-Assessment Centre, National
                Faceless Assesment Centre and Ors.                                ...Respondents

                                                    ----
                Mr. Jas Sanghvi i/b Mr. Durgaprasad Poojari for Petitioner.
                Mr. Suresh Kumar for Respondents.
                                                    ----

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

DATED : 4th FEBRUARY, 2022

P.C. :

1. Mentioned out of turn.

2. Mr. Suresh Kumar states the grievance raised by petitioner in

the petition is justified and in fairness states that the Assessment Order

dated 16th April, 2021 be quashed and set aside. Consequently, the Demand

Notice and Penalty Notice both dated 16th April, 2021 be also set aside.

3. Accordingly, the impugned Order, impugned Demand Notice

and impugned Penalty Notice all dated 16 th April, 2021 are hereby quashed

and set aside. The matter is remanded for denovo hearing. The matter

shall be placed before the officer different from the officer who had passed

the impugned order dated 16th April, 2021.

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4. The concerned authority shall strictly follow the mandatory

provisions of Section 144B of the Income Tax Act, 1961 (the Act).

Respondent shall also give a personal hearing to petitioner and the notice of

personal hearing shall be communicated to petitioner atleast one week in

advance and the assessment order, after complying with the procedure

required, shall be passed within twelve weeks of this order getting

uploaded. If the concerned authority is going to rely on any judgment or

any order of the Tribunal or Court, copy thereof shall be provided to

petitioner in advance before the personal hearing so that petitioner will be

able to deal with the same/distinguish the same during the personal

hearing. Any order passed shall be a reasoned and detailed order dealing

with all the submissions of petitioner.

5. We have not made any observations on the merits of the case.

6. Petition disposed with no order as to costs.

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




Purti Parab