Vijaykumar Baldev Bajaj vs Additional Commissioner Of ...
2022 Latest Caselaw 1324 Bom

                                                           911_WP1192_22.doc


        IN THE HIGH COURT OF JUDICATURE AT BOMBAY
                      CIVIL APPELLATE JURISDICTION
                       WRIT PETITION NO.1192 OF 2022

Vijaykumar Baldev Bajaj                             ...          Petitioner
Vs.
Additional / Joint / Deputy /Assistant Commissioner
of Income-tax / Income-tax Officer, National
Faceless Assessment Centre and others               ...          Respondents

Mr. Madhur Agarwal a/w. Mrs. Priyanka Sumeet Bora for Petitioner.
Mr. Sham Walve i/b. Mr. Suresh Kumar for Respondents.

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

                                    DATE      : FEBRUARY 08, 2022
P.C. :-

1. Mr. Walve states that he has considered the petition and finds that grievance raised by petitioner in the petition is not unjustified. Mr.Walve states that Court may, therefore, quash and set aside the assessment order dated 29th September 2021 and notice dated 26 th February, 2020 issued under Section 148 of the Income Tax Act 1961, for the assessment year 2016-17.

2. In view of the statement made by Mr. Walve, assessment order dated 29th September 2021 as also notice dated 26 th February, 2020 are quashed and set aside.

3. Matter is remanded for de novo consideration to the authority who shall pass a fresh assessment order within twelve weeks from today, in accordance with law and strictly in accordance with the mandatory provisions of Section 144-B of the Act.

4. Before passing any order, a personal hearing shall be granted and the date and time of personal hearing shall be intimated at least one

911_WP1192_22.doc

week in advance to the petitioner.

5. If respondent is going to rely on any order or judgment of any Court or Tribunal, he shall provide a copy thereof to petitioner's representative before the personal hearing so that petitioner can distinguish or deal with those orders / judgments.

6. Petition accordingly disposed.

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




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