Hapag Lloyd India Pvt. Ltd vs Assistant Commissioner Of Income ...
2022 Latest Caselaw 1282 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. 2247 OF 2021

                Hapag Lloyd India Pvt. Ltd.                                   ....Petitioner
                              V/s.

                Assistant Commissioner of Income
                Tax Circle 5 (1)(2) and Ors.                                  ...Respondents

                                                   ----
                Mr. Nishant Thakkar a/w Mr. Hiten Chande i/b PDS Legal for Petitioner.
                Mr. Sham V. Walve for Respondents-Revenue.
                                                   ----

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

DATED : 4th FEBRUARY, 2022

P.C. :

1. Mr. Walve as an officer of this court states that he has

considered the petition and petitioner's grievances as narrated in

the petition are not unjustified.

2. Therefore, the impugned Order dated 19 th April, 2021, the

impugned Demand Notice dated 19th April, 2021 and the impugned Penalty

Notice dated 19th April, 2021 are quashed and set aside.

3. The matter is remanded for denovo consideration to the

concerned authority who 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

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be communicated to petitioner atleast one week in advance and the

assessment order, after complying with the procedure required, shall be

passed by 30th April, 2022. 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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