Manoj Ramji Gupta vs Assistant Commissioner Of Income ...
2023 Latest Caselaw 5444 Bom

2023:BHC-OS:4869-DB

                                                                       419 WP-160-2020.doc

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

                                         WRIT PETITION NO. 160 OF 2020
              Manoj Ramji Gupta                                       ...Petitioner
                          Versus
              Assistant Commissioner of Income Tax-Circle 26(3) and 2
              Ors.                                                    ...Respondents
                                                    ....
              Mr. Devendra H. Jain, for Petitioner.
              Mr. Suresh Kumar, for Respondents.
                                                    ....
                                                       CORAM : K. R. SHRIRAM &
                                                                 M.M. SATHAYE, JJ.

                                                            DATED      : 12th JUNE, 2023
              P.C.:

1. One of the preliminary grounds raised in the Petition and as

submitted by Mr. Jain that though Petitioner as legal heir of one late Ramji

Hiralal Gupta had provided all documents including copies of return of

income tax etc. in response to notice dated under Section 142(1), in the

impugned order dated 26.12.2019 Respondent No.1 has stated that the

legal heirs of the Assessee had submitted only documents relating to the

legal heirs and there was no submission in response to notice under

Section 142(1) and show cause notice. Mr. Jain submitted on this count

alone the impugned order has to be quashed and set aside. This is in

addition to the submission of Mr. Jain that notice itself has been issued to

a dead person and therefore, non est in law.

2. Having considered the Petition and documents annexed to the

Petition, in our view, the matter requires to be reconsidered by the

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419 WP-160-2020.doc

Assessing Officer. Therefore, without going into the merits of the matter

we quash and set aside the assessment order dated 26.12.2019 together

with the notice of demand dated 26.12.2019 and remand the matter for

de-novo consideration. If any penalty notice has been issued consequent to

the assessment order, that notice also stands quashed and set aside. If

Petitioner wishes to file further reply to the show cause notice dated

21.12.2019, Petitioner may do so within four weeks from today.

3. Respondent No.1 shall pass assessment order within six weeks of

receiving the reply after giving a personal hearing to Petitioner. Notice of

personal hearing shall be communicated within five working days in

advance. If the Assessing Officer is going to rely upon any judgment, a list

thereof shall be made available to Petitioner along with notice of personal

hearing so that Petitioner will be able to deal with / distinguish the same

during the personal hearing. If Petitioner wishes to file written submission

recording what transpired during the personal hearing, the same will be

filed within three working days of the personal hearing.

4. Petition disposed.

5. It is made clear that we have not made any observation on the

merits of the matter.

[ M. M. SATHAYE, J. ]                                  [ K. R. SHRIRAM, J. ]



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