Allcargo Shipping Company Private Limited v. Additional Commissioner Of Income-Tax, Central Range – 10 And Others

IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTION WRIT PETITION NO.1599 OF 2012 Allcargo Shipping Company Private Limited..Petitioner.VersusAdditional Commissioner of Income-tax,Central Range – 10 and others..Respondents. Mr.S.E. Dastur, Senior Advocate with Mr.Madhur Agarwal, Mr.B.V. Jhaveri, Ms.Sanida Vedpathak i/by Maneksha & Sethna for the petitioner.Mr.Arvind Pinto with Ms.Padma Divakar for the respondents. P.C. : CORAM : J.P. Devadhar &M.S. Sanklecha, JJ. DATE : 5[th] November 2012 1.This writ petition is filed to challenge the order passed by the Additional Commissioner of Income-tax, Central Range – 10, Mumbai on 13[th ]June 2012 whereby the application of the petitioner in opting Tonnage Tax Scheme has been rejected. 2.Counsel for the Revenue, on instructions, states that since the impugned order is barred by limitation, the said order be quashed and set aside with liberty to the Additional Commissioner of Income-tax, Central Range – 10, Mumbai to pass fresh order on merits and in accordance with law. 3.Accordingly, the impugned order dated 13[th] June 2012 is quashed and set aside and the Additional Commissioner of Income-tax, Central Range – 10, Mumbai is directed to pass fresh order on merits and in accordance with law after giving an opportunity of personal hearing to the petitioner. 4.The writ petition is disposed of in above terms with no order as to costs. (M.S. Sanklecha, J.) (J.P. Devadhar, J.)