Tata Aig General Insurance ... vs Add/Joint/Deputy/Assistant ...
2022 Latest Caselaw 2062 Bom

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         MEERA
MEERA    MAHESH
MAHESH   JADHAV
         Date:
JADHAV   2022.03.01           IN THE HIGH COURT OF JUDICATURE AT BOMBAY
         15:16:57
         +0530                   ORDINARY ORIGINAL CIVIL JURISDICTION
                                     WRIT PETITION NO.2603 OF 2021

              Tata AIG General Insurance Company Ltd.                     ....Petitioner
                     V/s.
              Add /Joint / Deputy / Assistant Commissioner
              of Income Tax / Income Tax Officer & Ors.                   ...Respondents

                                                  ----

Mr P J Pardiwalla, Senior Advocate i/b Mr Atul K Jasani for the Petitioner Mr Suresh Kumar for the Respondents

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CORAM : K.R. SHRIRAM & N.J. JAMADAR, JJ DATED : 28th FEBRUARY 2022

P.C. :

1 Mr. Suresh Kumar in fairness states that the grievance raised by

petitioner in the petition appears to be justified and the court may grant

prayer clause (a) and remand the matter for denovo consideration.

2 Mr. Pardiwalla, naturally has no objection.

3 Accordingly, the order dated 30th September 2021 is quashed and set

aside and the matter is remanded for denovo consideration. The concerned

authority shall strictly comply with the provisions of Section 144B of the

Income Tax Act 1961 and also grant a personal hearing before passing any

order. Notice of personal hearing to be given to petitioner at least 7 days in

advance. If respondents wishes to rely on any judgments or order passed

by any Court or Tribunal, they shall provide a list 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

Meera Jadhav 2/2 918-2603-21.doc

assessment order.

4 After completing the above proceedings, the final assessment order

shall be passed within 12 weeks from the date of this order being uploaded.

5 Petition disposed. No order as to costs.

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




Meera Jadhav