Amita Devkrishna Gandhi vs Income Tax Officer - 12 (1) (3)
2022 Latest Caselaw 1092 Bom

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          signed by                                   1/2                       416.WP-462-2020.doc
GAURI     GAURI AMIT
          GAEKWAD
AMIT      Date:
GAEKWAD   2022.02.02
          11:01:07            IN THE HIGH COURT OF JUDICATURE AT BOMBAY
          +0530
                                  ORDINARY ORIGINAL CIVIL JURISDICTION
                                      WRIT PETITION NO.462 OF 2020

             Amita Devkrishna Gandhi                  ....Petitioner
                       V/s.
             Income Tax Officer - 12(1)(3)             ....Respondent
                                                      ----
             Mr. Vipul J. Shah for petitioner.
             Mr. Sham V. Walve for respondent.
                                                      ----
                                                         CORAM : K.R. SHRIRAM &
                                                                 N.J. JAMADAR, JJ.

DATED : 31st JANUARY 2022

P.C. :

1 Mr. Shah, counsel for petitioner raises a primary grievance that

the impugned order dated 27th December 2019 under Section 179 of the

Income Tax Act, 1961 (the said Act) has been passed without following the

principles of natural justice in as much as the documents sought for in the

reply to the show cause notice have not been provided and personal hearing

also was not granted. Having considered the documents annexed to the

petition, Mr. Walve in fairness states that the grievance raised by Mr. Shah

appears to be correct.

2 Therefore, the order dated 27th December 2019 passed under

Section 179 of the said Act and impugned in this petition is quashed and set

aside.

3 The Jurisdictional Assessing Officer shall provide to petitioner

copies of the documents sought in Exhibit "B" and Exhibit "C" to the

petition, viz., letters dated 6th August 2019 and 13th August 2019,

Gauri Gaekwad 2/2 416.WP-462-2020.doc

respectively within two weeks from today. The documents shall be provided

to Mr. Vipul Shah on behalf of petitioner. Within two weeks of receiving the

documents, petitioner shall file further reply and raise all issues as advised.

The Jurisdictional Assessing Officer shall thereafter pass a reasoned order

dealing with every contention raised by petitioner and before passing such

an order, he shall grant a persona hearing to petitioner. The notice of

personal hearing shall be communicated to petitioner atleast one week 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

her 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.

4               Petition accordingly disposed.




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




Gauri Gaekwad