Amartara Pvt. Ltd vs Asst./Dy. Commissioner Of Income ...
2022 Latest Caselaw 2243 Bom

          Digitally signed
          by GAURI
GAURI     AMIT
AMIT      GAEKWAD                                         1/2                         912.WP-1188-2022.doc

GAEKWAD   Date:
          2022.03.09
          10:43:04 +0530
                                    IN THE HIGH COURT OF JUDICATURE AT BOMBAY
                                        ORDINARY ORIGINAL CIVIL JURISDICTION
                                           WRIT PETITION NO.1188 OF 2022

               Amartara Private Limited                               ....Petitioner
                             V/s.
               Assistant/Deputy Commissioner of Income
               Tax Circle 1(1)(1) and Ors.                   ....Respondents
                                              ----
               Mr. P. S. Jetly, Senior Advocate a/w. Mr. Sameer Dalal i/b. Ms. Monika
               Dokhale-Walve for petitioner.
               Mr. Suresh Kumar for respondents.
                                              ----
                                                    CORAM : K.R. SHRIRAM &
                                                             N.J. JAMADAR, JJ.

DATED : 7th MARCH 2022

P.C.:

1 Mr. Suresh Kumar states that the grievance raised in the

petition in paragraph 5(x) appears to be correct and suggests that prayer

clause - (a) may be granted and the matter be remanded for denovo

hearing.

2 Accordingly, prayer clause - (a) is granted, which reads as

under :

(a) that this Hon'ble Court be pleased to issue a Writ of Certiorari or any other writ order or direction under Article 226 of the Constitution of India calling for the records of the case leading to passing of the impugned order and after going through the same and examining the question of legality thereof quash, cancel and set aside the impugned assessment order dated 26th February 2021 (Exhibit "I") passed under Section 143 (3) r.w.s. 143 (3A) and 143 (3B) of the Income Tax Act, 1961 by the Respondent No.2 as well as the notice

Gauri Gaekwad 2/2 912.WP-1188-2022.doc

of demand dated : 26th February 2021 (Exhibit "K") issued under Section 156 of the Income Tax Act, 1961 by the Respondent No.2 and penalty notices dated 26th February 2021 (Exhibit "L" and "L-1") issued under Sections 270A and 271AAC of the Income Tax Act, 1961 and by the Respondent No.2.

3 The matter is remanded for denovo hearing. The concerned

authority shall strictly comply with the mandatory provisions of Section

144B of the Income Tax Act, 1961 and any order passed shall be only after

granting personal hearing to petitioner. Notice of personal hearing shall be

given to petitioner atleast seven working days in advance. 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. The assessment proceedings to be completed within

twelve weeks of this order being uploaded.

4                 Petition accordingly 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