Ritul Jewels Pvt.Ltd vs National E-Assessment Centre ...
2022 Latest Caselaw 1347 Bom

                                                                                  401-wp-1243-2021.doc




                                   IN THE HIGH COURT OF JUDICATURE AT BOMBAY
                                      ORDINARY ORIGINAL CIVIL JURISDICTION

                                          WRIT PETITION NO.1243 OF 2021

                      Ritual Jewels Private Limited                         ...Petitioner
                                 vs.
VISHAL                National e-Assessment Centre (NeAC or NFAC)           ...Respondent
SUBHASH
PAREKAR
Digitally signed by
                      Mr. Devendra Jain a/w. Ms. Radha Halbe, for the Petitioner.
VISHAL SUBHASH
PAREKAR
                      Mr. Sham Walve, for the Respondents-Revenue.
Date: 2022.02.08
17:48:25 +0530
                                          CORAM :          K.R. SHRIRAM &
                                                           N. J. JAMADAR, JJ.

                                          DATE :           FEBRUARY 08, 2022

                      P.C.:

                      .        Mr. Walve states that he has considered the Petition and finds

that grievance raised by the Petitioner in the Petition is not

unjustified. Mr. Walve states that Court may therefore quash and set

aside the assessment order dated 21st April, 2021, notice of demand

issued under section 156 of the Income Tax Act, 1961 dated 21 st

April, 2021 and show cause notice for initiating penalty proceeding

also dated 21st April, 2021.

2. In view of the statement made by Mr. Walve, the assessment

order, notice of demand and show cause notice for initiating penalty

proceeding all dated 21st April, 2021 are quashed and set aside.

3. Matter is remanded for de novo consideration to the authority

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who shall pass a fresh assessment order within 12 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 time and date of the personal hearing shall be intimated at

least one week in advance to the Petitioner.

5. If the Respondent is going to rely on any order or judgment of

any Court or Tribunal, Respondent shall provide a copy thereof to

Petitioner's representative before the personal hearing so that

Petitioner can deal with/ distinguish those orders/judgments.

6. Petition accordingly disposed.

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




Vishal Parekar                                                             2/2