Neelkanth Properties vs Union Of India And 3 Ors
2022 Latest Caselaw 2316 Bom

                                                                                904-wp-3376-2021.doc




                                   IN THE HIGH COURT OF JUDICATURE AT BOMBAY
                                      ORDINARY ORIGINAL CIVIL JURISDICTION

                                         WRIT PETITION NO.3376 OF 2021

                      Neelkanth Properties                                ...Petitioner
                                 vs.
                      Union of India and Others                           ...Respondents
VISHAL
SUBHASH               Ms. Neha Anchlia a/w. Mr. Naresh Jain and Mr. Mahaveer Jain
PAREKAR               i/b.Y.K. Jariwala, for the Petitioner.
                      Mr. Akhileshwar Sharma, for the Respondents
Digitally signed by
VISHAL SUBHASH
PAREKAR
Date: 2022.03.09                          CORAM :        K.R. SHRIRAM &
10:30:13 +0530
                                                         N. J. JAMADAR, JJ.

                                         DATE :          MARCH 08, 2022

                      P.C.:

                      .        Heard the counsels.

2. We find that grievance raised in the Petition is not

unjustifiable.

3. In the assessment order dated 11th September, 2021

impugned in Petition, it is stated that Assessee has not replied to

the show cause notice dated 2nd September, 2021 when in fact

Assessee has responded seeking an adjournment of one week.

Thereafter, on 11th September, 2021 a reply has been filed.

4. In the circumstances, the assessment order dated 11 th

September, 2021 is quashed and set aside.

5. Respondents are directed to hear Petitioner denovo and pass

the assessment order after complying with the mandatory

Vishal Parekar 1/2 904-wp-3376-2021.doc

provisions of Section 144B of the Income Tax Act, 1961.

6. The concerned authority shall give a personal hearing to

Petitioner before passing any order and the date of personal hearing

shall be communicated at least seven working days in advance. If

concerned authority is going to rely on any order or judgment of

any Court or Tribunal other than those referred to in the impugned

order, a list thereof shall also be provided along with notice for

personal hearing. The order passed shall deal with all submissions

made by Petitioner and shall contain reasons for the conclusion

arrived at.

7. The assessment proceeding to be completed by 31st May,

2022.

8. Petition accordingly disposed.

9. No order as to costs.

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




Vishal Parekar                                                           2/2