Ajmera Developers v. The Assistant Commissioner Of Income Taxcircle-3, Thane And Others

VISHALSUBHASHPAREKAR Digitally signed byVISHAL SUBHASHPAREKARDate: 2022.03.0910:30:13 +0530 IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTION WRIT PETITION NO.3979 OF 2021 Ajmera Developers ...Petitioner vs. The Assistant Commissioner of Income TaxCircle-3, Thane and Others ...Respondents Mr. Pankaj Toprani a/w. Ms. Krupa Toprani i/b. PRH Juris Consults,for the Petitioner.Mr. Sham Walve, for the Respondents. CORAM :K.R. SHRIRAM &N. J. JAMADAR, JJ.DATE :MARCH 08, 2022 P.C.: .The grievance in this Petition is a demand order/letter dated8[th] December, 2021 which is impugned in this Petition, has beenissued without disposing Petitioner’s application for stay of demandof A.Y. 2018-19. 2.Mr. Walve, on instruction, states that the JurisdictionalAssessing Officer shall consider the application for stay of demanddated 12[th] October, 2021 which has been filed by the Petitioner andcopy whereof is annexed to this Petition at Exhibit D and willdispose the same in accordance with law. Mr. Walve states that JAOwill also give Petitioner a personal hearing. 3.In our view, it is a very fair suggestion coming fromRespondents. Therefore, JAO is directed to dispose Petitioner’sapplication dated 12[th] October, 2021 for stay, in accordance with lawand before disposing shall give a personal hearing to Petitioner.Notice of personal hearing shall be given at least seven days inadvance. 4.We clarify that we have not made any observations on themerits of the matter. 5.Petition disposed. 6.No order as to costs. (N. J. JAMADAR, J.) (K. R. SHRIRAM, J.)