2 1016-Aswp-6499-2024.Doc v. Gitalaxmi

1/2 1016-aswp-6499-2024.doc IN THE HIGH COURT OF JUDICATURE AT BOMBAYCIVIL APPELLATE JURISDICTION WRIT PETITION NO. 6499 OF 2024 Carraro India Private Limited…PetitionerVersusThe Deputy Commissioner of Income Tax, Circle-1(1), Pune & Ors.…Respondents Mr. S. Sriram a/w Mr. Samyak Navedia i/b Mr. Sriram Sridharan for Petitioner.Mr. Arjun Gupta for Respondents-Revenue. PC:- CORAM:K. R. SHRIRAM &DR. NEELA GOKHALE, JJ.DATED:7[th] May 2024 1.After the petition was heard for some time, the Court felt thatPetitioner had a justifiable case. The assessment order under Section143(3) read with Section 254 read with Section 144C(13) read withSection 144B of the Income Tax Act, 1961 (“the Act”) has beenpassed for Assessment Year 2011-2012 without following theprocedure laid down in Section 144C(1) of the Act. Hence, withoutgoing into the merits of the matter, we hereby quash and set aside theimpugned assessment order dated 22[nd] March 2024 passed underSection 143(3) read with Section 254 read with Section 144C(13)read with Section 144B of the Ac as well as the impugned notice ofdemand issued under Section 156 of the Act and the impugned show-cause notice issued under Section 274 read with section 271(1(c) ofthe Act also dated 22[nd] March 2024 for Assessment Year 2011-2012 Digitally signedby GITALAXMIGITALAXMIKRISHNAKRISHNAKOTAWADEKARKOTAWADEKARDate:2024.05.1017:44:25 +0545 and allow the petition in terms of prayer clause (a), which reads asunder : “(a) that this Hon’ble Court may be pleased to issue awrit of certiorari or a writ in the nature of certiorari orany other appropriate writ, order or direction underArticle 226 of the Constitution of India calling for therecord of the case and after going through the same andexamining the legality thereof, to quash and cancel theimpugned final assessment order dated 22nd March2024 passed u/s. 143(3) r.w.s. 254 r.w.s. 144B r.w.s.144C(13) of the Act (Ex. ‘I’), the notice of demand dated22[nd] March 2024 issued u/s. 156 of the Act (Ex. ‘J’) andthe show-cause notice dated 22[nd] March 2024 issued u/s.274 r.w.s. 271(l)(c) of the Act (Ex. ‘K’) for the AY 2011-12, and to accept the income returned by the Petitionerfor the AY 2011-12.” 2.Petition disposed. No order as to costs. (DR. NEELA GOKHALE, J.) (K. R. SHRIRAM, J.)