China Construction Sausum ... vs Union Of India And 2 Ors
2022 Latest Caselaw 1536 Bom

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         Digitally
         signed by
         PURTI
PURTI    PRASAD
PRASAD   PARAB           IN THE HIGH COURT OF JUDICATURE AT BOMBAY
PARAB    Date:
         2022.02.17
         12:58:59
                             ORDINARY ORIGINAL CIVIL JURISDICTION
         +0530

                                  WRIT PETITION NO. 3545 OF 2021

         China Construction Sausum (India)
         Pvt. Ltd.                                                       ....Petitioner
              V/s.
         Union of India and Ors.                                         ...Respondents

                                            ----
         Mr. Naresh Jain i/b Ms. Greeshma Thomas Moyalan for Petitioner.
         Mr. Suresh Kumar for Respondents.
                                            ----

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

DATED : 15th FEBRUARY, 2022

P.C. :

1. In view of what is stated in paragraph no. 3.4 of the affidavit in

reply of one Mr. Chandan, Asst. Commissioner of Income Tax 14(1)(2),

Mumbai affirmed on 3rd January, 2022, prayer clause - (a) is granted which

reads as under:

(a) that this Hon'ble Court be pleased to issue a writ if Mandamus or any other appropriate writ under Article 226/227 of the Constitution of India, calling for records pertaining to the impugned order passed by Respondent No.3 u/s. 127 of the Act dated 30.03.2021 and after examining the validity and legality thereof to quash and set aside the same.

2. The matter is remanded for denovo consideration by

Respondent No.3 who shall pass the order within eight weeks from today.

Respondent shall also give a personal hearing to petitioner and the notice of

personal hearing shall be communicated to petitioner atleast one week in

advance. If the concerned authority is going to rely on any judgment or any

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order of the Tribunal or Court, a list thereof shall be provided to petitioner

along with the notice for 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.

3. We have not made any observations on the merits of the case.

4. Petition disposed.

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




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