Hansraj Pragji Warehousing Pvt. ... vs Income Tax Officer Ward 10(1)(1) ...
2022 Latest Caselaw 1281 Bom

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 PURTI
 PRASAD
 PARAB
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                                     IN THE HIGH COURT OF JUDICATURE AT BOMBAY
PURTI PRASAD
PARAB                                   ORDINARY ORIGINAL CIVIL JURISDICTION
Date: 2022.02.05
15:19:36 +0530

                                            WRIT PETITION NO. 1132 OF 2021

                Hansraj Pragji Warehousing Private Limited                        ....Petitioner
                              V/s.

                Income Tax Officer Ward 10(1)(1)
                Mumbai and Ors.                                                   ...Respondents

                                                  ----
                Mr. Nishant Thakkar a/w Ms. Jasmin Amalsadvala i/b Lumiere Law
                Associates 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 seeks leave to withdraw the affidavit in reply

filed by one Mr. Manulal Baitha affirmed on 18 th August, 2021 since there

are certain averments which should not have been made in the affidavit.

Mr. Suresh Kumar further states that the court may set aside the impugned

Order dated 10th March, 2021, the Demand Notice dated 10 th March, 2021

and the Penalty Notice dated 10th March, 2021 and remand the matter

for denovo consideration.

3. Accordingly, the impugned Order, impugned Demand Notice

and impugned Penalty Notice all dated 10 th March, 2021 are hereby

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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 10th March, 2021.

3. 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.

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

5. Petition disposed with no order as to costs.

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


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