Prl Developers Pvt Ltd vs Assistant Commissioner Of Income ...
2022 Latest Caselaw 1090 Bom

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          signed by                                     1/2                          435.WP-493-2021.doc
GAURI     GAURI AMIT
          GAEKWAD
AMIT      Date:
GAEKWAD   2022.02.02
          11:01:04             IN THE HIGH COURT OF JUDICATURE AT BOMBAY
          +0530
                                   ORDINARY ORIGINAL CIVIL JURISDICTION
                                        WRIT PETITION NO.493 OF 2021

             PRL Developers Private Limited                    ....Petitioner
                    V/s.
             Assistant Commissioner of Income
             Tax Circle - 7(3)(2) and Ors.                     ....Respondents
                                                  ----
             Mr. J. D. Mistri, Senior Advocate a/w. Mr. Madhur Agrawal and Mr. Upendra
             Lokegaonkar i/b. Mint & Confreres for petitioner.
             Mr. Suresh Kumar for respondents.
                                                  ----
                                                     CORAM : K.R. SHRIRAM &
                                                               N.J. JAMADAR, JJ.

DATED : 31st JANUARY 2022

P.C. :

1 Mr. Mistri states that there is an order dated 28 th February 2020

stating that there shall be stay of recovery of demand pursuant to the

assessment order dated 25th December 2019 for the Assessment year 2016-

2017. Mr. Mistri states that if the appeal itself is directed to be disposed by

respondent no.4 within a reasonable period and the stay is continued until

the appeal is disposed, this petition can be disposed with suitable directions.

Mr. Suresh Kumar states that reasonable time be granted for disposing the

appeal.

2 Therefore, we pass the following order :

(a) respondent no.4/the appropriate authority shall dispose the Appeal No.CIT (A) 13, Mumbai/10306/ 2019-20 within six weeks from the date of this order getting uploaded;

(b) the authority shall also grant a personal hearing to petitioner and communicate the date atleast one week in advance;

Gauri Gaekwad 2/2 435.WP-493-2021.doc

(c) 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 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 The ad-interim order granted on 28th February 2020 shall

continue until the appeal is disposed and for two weeks thereafter.

4 Petition accordingly stands disposed.

5 We clarify that we have not made any observation on the merits

of the case.

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

Gauri Gaekwad