Kapadia Brother vs Additional-Jt-Deputy-Assistant ...
2024 Latest Caselaw 14767 Bom

Bombay High Court

Kapadia Brother vs Additional-Jt-Deputy-Assistant ... on 8 May, 2024

Author: Neela Gokhale

Bench: K.R. Shriram, Neela Gokhale

2024:BHC-OS:7720-DB
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                            IN THE HIGH COURT OF JUDICATURE AT BOMBAY
                                ORDINARY ORIGINAL CIVIL JURISDICTION
                                   WRIT PETITION (L) NO.13662 OF 2024
            Kapadia Brother                                     ....Petitioner
                            V/s.
            Additional/Joint/Deputy/Assistant
            Commissioner of Income Tax/Income
            Tax Officer, National E-Assessment Centre & Ors. ....Respondents
                                                ----
            Mr. Firoz Andhyarujina, Senior Advocate a/w. Mr. Gautam Thacker i/b.
            Mr. Sameer Dalal for petitioner.
            Mr. Ravi Rattesar for respondents-Revenue.
                                                ----
                                             CORAM : K.R. SHRIRAM &
                                                       DR. NEELA GOKHALE, JJ.

DATED : 8th MAY 2024

P.C. :

1 After the petition was heard for some time, Mr. Rattesar in

fairness stated that many of the pages which form part of the fourth show

cause notice were absolutely unreadable. We also feel the same and infact

are shocked by the callousness of the Assessing Officer to issue such a show

cause notice. It gives an indication that he only wanted to go through the

process and give an impression that he has followed the principles of

natural justice. Many of those pages are also scanned and reproduced in the

impugned assessment order dated 27 th March 2024 passed under Section

143(3) read with Section 144B of the Income Tax Act, 1961.

2 In the circumstances, though we were inclined to impose cost

to be recovered from the Assessing Officer personally, purely by way of

Gauri Gaekwad 2/3 908.WPL-13662-2024.doc

indulgence, we are not imposing any cost.

3 The impugned assessment order dated 27 th March 2024 is

hereby quashed and set aside. Consequent notices and orders also are

quashed and set aside.

4 The matter is remanded to the Jurisdictional Assessing Officer

(JAO) who shall, within two weeks of this order being uploaded, make

available to petitioner all documents relied upon by the Department in the

show cause notices which would include statements of different parties.

The JAO may redact such portions that does not pertain to petitioner.

Within three weeks of receiving those documents, petitioner shall file

further reply which could be a comprehensive reply dealing with all show

cause notices.

The JAO shall thereafter pass a reasoned order dealing with all

submissions of petitioner after giving a personal hearing to petitioner,

notice whereof shall be communicated atleast seven working days in

advance. If the JAO is going to rely on any orders or judgments of any

Court or Tribunal, he shall provide a list thereof alongwith notice for

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

same.

The assessment order shall be passed on or before 31 st August

2024.

Gauri Gaekwad
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                      5                 Petition disposed.

                      6                 We clarify that we have not made any observation on the

                      merits of the matter.




                     (DR. NEELA GOKHALE, J.)                                  (K.R. SHRIRAM, J.)




                        Gauri Gaekwad
Signed by: Gauri A. Gaekwad
Designation: PS To Honourable Judge
Date: 10/05/2024 11:06:04