Future Hospitality Management ... vs The Income Tax Officer ...
2022 Latest Caselaw 1325 Bom

                                                              414_WP1918_21.doc


        IN THE HIGH COURT OF JUDICATURE AT BOMBAY
              ORDINARY ORIGINAL CIVIL JURISDICTION
                       WRIT PETITION NO.1918 OF 2021

Future Hospitality Management Limited                   ...       Petitioner
Vs.
Income Tax Officer Ward-6(3)(1) and others              ...       Respondents


Ms. Dinkle Hariya i/b. Mr. Sameer G. Dalal and Ms. Namrata Kasale for
Petitioner.
Mr. Sham V. Walve for Respondents - Revenue.

                                    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 and notice of demand issued under Section 156 of the Income Tax Act 1961 dated 23rd April 2021, for the Assessment Year 2018-19.

2. In view of the statement made by Mr. Walve, assessment order as also notice of demand dated 23rd April, 2021 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

414_WP1918_21.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.)




Minal Parab