M Construction Company vs Union Of India And Anr
2022 Latest Caselaw 2242 Bom

          Digitally signed
          by GAURI                                             1/2                              411.WP-1129-2022.doc
GAURI     AMIT
AMIT      GAEKWAD
GAEKWAD   Date:
          2022.03.09
          10:43:06 +0530          IN THE HIGH COURT OF JUDICATURE AT BOMBAY
                                      ORDINARY ORIGINAL CIVIL JURISDICTION
                                            WRIT PETITION NO.1129 OF 2022

               M Construction Company                   ....Petitioner
                               V/s.
               Union of India and Anr.        ....Respondents
                                                   ----
               Mr. Mahaveer Jain i/b. Mr. Yash Jariwala for petitioner.
               Mr. Sham V. Walve for respondents-Revenue.
                                                   ----
                                                      CORAM : K.R. SHRIRAM &
                                                                  N.J. JAMADAR, JJ.

DATED : 7th MARCH 2022

P.C.:

1 Mr. Walve, counsel for respondents and as an Officer of the

Court, in fairness states that the grievance of petitioner that show cause

notice cum draft assessment order was not issued before passing the

assessment order appears to be a justified reason and therefore, the Court

may grant prayer clause - (a) and remand the matter for denovo

consideration. Prayer clause - (a) reads as under :

(a) that this Hon'ble Court be pleased to issue a writ of Certiorari or a writ in the nature of Certiorari or any other appropriate writ under Article 226 of the Constitution of India, calling for records pertaining to the impugned Assessment Order passed u/s 143(3) read with 144B of the Act on 22.04.2021 for AY 2018-19 by Respondent No.2 (being Exhibit "F" hereto) and after going into the validity and legality thereof to quash and set aside the same.

2 In view of the above, we hereby grant prayer clause - (a)

quoted above and remand the matter for denovo consideration with a

direction to the concerned authority to pass the assessment order and

strictly comply with the mandatory provisions prescribed under Section 144 Gauri Gaekwad 2/2 411.WP-1129-2022.doc

(B) of the Income Tax Act, 1961 including considering all the submissions

made by petitioner and also granting a personal hearing. Notice about

personal hearing shall be given atleast seven days in advance and the

assessment order, after complying with the procedure required, shall be

passed within twelve weeks of this order getting uploaded. If the authority

is going to rely on any order or judgment of any High Court or Tribunal,

then a list thereof shall be provided to petitioner alongwith the notice of

personal hearing so that petitioner may be able to deal with/distinguish

those orders/judgments.

3               Petition disposed.




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




Gauri Gaekwad