Additional/Joint/Deputy/Assistantcommissioner Of Income Tax/Income Tax Officer And Ors v. Amit B. Borkar, Jj

IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTION WRIT PETITION NO.2252 OF 2021 Hemangini Mukesh Mehta ….Petitioner V/s. Additional/Joint/Deputy/AssistantCommissioner of Income Tax/Income Tax Officer and Ors. ….Respondents ---- Mr. Satish R. Mody a/w. Ms. Aasifa Khanam Khan for petitioner.Mr. Sham V. Walve a/w. Mr. Pritish Chatterjee for respondents-Revenue. ---- CORAM : K.R. SHRIRAM & AMIT B. BORKAR, JJ. DATED : 13[th] DECEMBER 2021 P.C. : 1 Mr. Walve in fairness and as an Officer of the Court states that the grievance raised by petitioner that respondents have not strictlycomplied with the mandatory procedure prescribed under Section 144B ofthe Income Tax Act, 1961 (the said Act) including not giving a personalhearing seems to be justified. 2 Therefore, we set aside the assessment order dated 17[th] August 2021 for Assessment Year 2018-2019, notice of demand dated17[th] August 2021 issued under Section 156 of the said Act and penaltynotice also dated 17[th] August 2021 issued under Section 270A of the said Act. 3 3Respondents are directed to issue a fresh draft assessment ordercum show cause notice to petitioner, give atleast seven working days torespond and thereafter, give a personal hearing before passing the finalassessment order. The notice for personal hearing will be given atleast oneweek in advance. The entire exercise to be completed within six weeks fromthe date of this order being uploaded. 4Petition disposed. (AMIT B. BORKAR, J.) (K.R. SHRIRAM, J.)