Shendra Advisory Services P. Ltd vs The Income Tax Officer Ward - ...
2022 Latest Caselaw 1826 Bom

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         PURTI
PURTI    PRASAD
PRASAD   PARAB
PARAB    Date:
         2022.02.25       IN THE HIGH COURT OF JUDICATURE AT BOMBAY
         11:18:54
         +0530               ORDINARY ORIGINAL CIVIL JURISDICTION

                                  WRIT PETITION NO. 2659 OF 2021

            Shendra Advisory Services P. Ltd.                          ....Petitioner
                  V/s.
            The Income Tax Officer Ward 11(2)(1)
            and Ors.                                                   ...Respondents

                                               ----
            Mr. Dinkle Hariya i/b Ms. Namrata Kasale for Petitioner.
            Mr. Akhileshwar Sharama for Respondents-Revenue.
                                               ----

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

DATED : 23rd FEBRUARY, 2022

P.C. :

1. Mr. Sharma in fairness states that there is some justification in

the grievance raised by petitioner in the petition and suggests that the court

may grant prayer clause - (a) and remand the matter for denovo

consideration. Consequently, the notice of demand and penalty notice may

also be quashed and set aside.

2. We therefore, quash and set aside the Assessment Order dated

25th September, 2021, Notice of Demand also dated 25 th September, 2021

and the Penalty Notice for A.Y. 2011-12 and remand the matter for denovo

consideration.

3. Respondent shall, before passing any order, strictly comply with

the provisions of Section 144B of the Income Tax Act, 1961 (the Act).

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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 and the assessment order, after complying with the procedure

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

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

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

petitioner alongwith 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.

4. We clarify that we have not made any observations on the

merits of the case.

5. Petition accordingly disposed with no order as to costs.

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




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