Bhavesh Mohan Lakhwani vs Pr. Commissioner Of Income Tax-12 ...
2022 Latest Caselaw 1089 Bom

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          signed by                                  1/2                     436.WP-560-2021.doc
GAURI     GAURI AMIT
          GAEKWAD
AMIT      Date:
GAEKWAD   2022.02.02
          11:01:06            IN THE HIGH COURT OF JUDICATURE AT BOMBAY
          +0530
                                  ORDINARY ORIGINAL CIVIL JURISDICTION
                                      WRIT PETITION NO.560 OF 2021

             Bhavesh Mohan Lakhwani                        ....Petitioner
                       V/s.
             Pr. Commissioner of Income Tax -12 & Anr. ....Respondents
                                                 ----
             Mr. Ajay R. Singh for petitioner.
             Mr. Sham V. Walve for respondents - Revenue.
                                                 ----
                                                    CORAM : K.R. SHRIRAM &
                                                            N.J. JAMADAR, JJ.

DATED : 31st JANUARY 2022

P.C. :

1 We have heard the counsels and also considered the petition

and documents annexed thereto. Petitioner is impugning an order passed on

27th February 2020 by Principal Commissioner of Income Tax - 12, Mumbai

under Section 264 of the Income Tax Act, 1961 (the said Act). Petitioner

had filed application under Section 264 of the said Act against an order

dated 28th September 2018 passed by the Income Tax Officer, Ward - 12 (3)

(3), Mumbai under Section 179(1) of the said Act.

2 We have to note that both the orders under Section 179(1) and

Section 264 of the said Act are without giving any reasons. In the order

passed under Section 179(1) of the said Act, the Income Tax Officer simply

says that there was reply received from petitioner but the same is not being

accepted. In the order passed under Section 264 of the said Act, the

Principal Commissioner of Income Tax has not even dealt with the

submissions made by petitioner.

             Gauri Gaekwad
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3               In the circumstances, we set aside both the orders, i.e., order

dated 27th February 2020 passed under Section 264 of the said Act and

order dated 28th September 2018 passed under Section 179(1) of the said

Act.

4 Respondent no.2 to consider afresh the response filed by

petitioner in his reply dated 19th September 2018 and pass an order under

Section 179(1) of the said Act in accordance with law. In the order,

respondent no.2 shall deal with all submissions of petitioner. Before any

order is passed, petitioner shall be given a personal hearing and notice of

personal hearing shall be communicated to petitioner atleast two weeks in

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

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

him 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.

5               Petition accordingly disposed.




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




Gauri Gaekwad