Odyssey Corporation Ltd vs The Deputy Commissioner Of Income ...
2022 Latest Caselaw 1402 Bom

          Digitally
          signed by
          GAURI AMIT                                  1/2                       918.WP-2196-2021.doc
GAURI     GAEKWAD
AMIT      Date:
GAEKWAD   2022.02.10
          10:46:24
          +0530               IN THE HIGH COURT OF JUDICATURE AT BOMBAY
                                  ORDINARY ORIGINAL CIVIL JURISDICTION
                                      WRIT PETITION NO.2196 OF 2021

             Odyssey Corporation Limited                           ....Petitioner
                       V/s.
             The Deputy Commissioner of Income Tax
             Circle - 2(3)(1) and Ors.                        ....Respondents
                                                 ----
             Ms. Dinkle Hariya i/b. Ms. Namrata Kasale for petitioner.
             Mr. Sham V. Walve i/b. Mr. Suresh Kumar for respondents.
                                                 ----
                                                    CORAM : K.R. SHRIRAM &
                                                              N.J. JAMADAR, JJ.

DATED : 9th FEBRUARY 2022

P.C. :

1 Mr. Walve states that petitioner's grievance that their objection

to the show cause cum draft assessment order has not been considered in

the assessment order dated 3rd May 2021 impugned in this petition and

personal hearing was not granted appears to be a justified reason and

therefore, the Court may set aside the order dated 3 rd May 2021 and remand

the matter for denovo consideration.

2 Accordingly, without making any observation on the merits of

the case, we hereby set aside the order dated 3 rd May 2021 impugned in this

petition and remand the matter for denovo consideration. Notice about

personal hearing shall be communicated to petitioner atleast seven days in

advance and the assessment order, after complying with the procedure

required, shall be passed within twelve weeks of this order getting

uploaded. If respondents wish to rely on any judgments or order passed by

Gauri Gaekwad 2/2 918.WP-2196-2021.doc

any Court or Tribunal, he shall provide a copy thereof to petitioner and give

them an opportunity to deal with those judgments or distinguish those

judgments and those submissions of petitioner shall also be dealt with in the

assessment order.

3               Petition disposed.




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




Gauri Gaekwad