Ashok Jethalal Agandhi vs Union Of India And 2 Ors
2022 Latest Caselaw 1093 Bom

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GAURI     GAURI AMIT
          GAEKWAD
AMIT      Date:
GAEKWAD   2022.02.02
          11:01:09             IN THE HIGH COURT OF JUDICATURE AT BOMBAY
          +0530
                                   ORDINARY ORIGINAL CIVIL JURISDICTION
                                       WRIT PETITION NO.3380 OF 2019

             Tejal Ketan Desai                   ....Petitioner
                       V/s.
             Union of India and Ors.       ....Respondents
                                                 ----
             Mr. Mahaveer Jain a/w. Ms. Neha Anchlia i/b. Ms. Rushita Jain for
             petitioner.
             Mr. Sham V. Walve for respondents - Revenue.
                                                 ----
                                                    CORAM : K.R. SHRIRAM &
                                                            N.J. JAMADAR, JJ.

DATED : 31st JANUARY 2022

P.C. :

1 Heard Mr. Jain and also considered the petition alongwith the

reasons. Mr. Jain submits that in the order dated 7 th November 2019

rejecting petitioner's objections, the Jurisdictional Assessing Officer has

admitted that there has been an error in the reasons as recorded and further

states that a corrigendum dated 30 th March 2019 has been issued. Mr. Jain

states that no sanction has been obtained based on the corrigendum.

2 We are not inclined to exercise our jurisdiction under Article

226 of the Constitution of India. We dispose the petition with the following

order/directions with no order as to costs :

(a) order dated 7th November 2019 rejecting the objections of petitioner is quashed and set aside;

(b) respondent shall provide a copy of the corrigendum dated 30th March 2019 within one week from today;

Gauri Gaekwad 2/2 912.WP-3380-2019.doc

(c) within one week from today, respondent shall provide evidence like copies of file noting to petitioner that when the sanction/approval was given under Section 151 of the Income Tax Act, 1961 on 30th March 2019, the Principal Commissioner of Income Tax had before him the corrigendum;

(d) Mr. Jain undertakes to provide to Mr. Walve during the course of today the email ID's on which these documents have to be sent. Undertaking accepted;

(e) thereafter, within one week petitioner shall make further submissions/submit additional objections;

(f) respondent shall after considering the objections alongwith further objections filed, and after giving a personal hearing to petitioner, dispose the objections by passing a fresh detailed order.

(g) The notice of personal hearing shall be communicated to petitioner atleast one week in advance;

(h) 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.

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

Gauri Gaekwad