Assistant Commissioner Of Income Tax Circle 5 (1)(2) And Ors v. Dated : 4[Th] February, 2022

PURTIPRASADPARAB IN THE HIGH COURT OF JUDICATURE AT BOMBAYDigitally signed byPURTI PRASADPARABORDINARY ORIGINAL CIVIL JURISDICTIONDate: 2022.02.0515:19:36 +0530 WRIT PETITION NO. 2247 OF 2021 Hapag Lloyd India Pvt. Ltd. V/s. ….Petitioner Assistant Commissioner of Income Tax Circle 5 (1)(2) and Ors. …Respondents ---- Mr. Nishant Thakkar a/w Mr. Hiten Chande i/b PDS Legal for Petitioner.Mr. Sham V. Walve for Respondents-Revenue. ---- CORAM : K.R. SHRIRAM &N. J. JAMADAR, JJ. DATED : 4[th] FEBRUARY, 2022 P.C. : 1.Mr. Walve as an officer of this court states that he hasconsidered the petition and petitioner's grievances as narrated inthe petition are not unjustified. 2.Therefore, the impugned Order dated 19[th] April, 2021, theimpugned Demand Notice dated 19[th] April, 2021 and the impugned PenaltyNotice dated 19[th] April, 2021 are quashed and set aside. 3.The matter is remanded for denovo consideration to theconcerned authority who shall strictly follow the mandatory provisions ofSection 144B of the Income Tax Act, 1961 (the Act). Respondent shall alsogive a personal hearing to petitioner and the notice of personal hearing shall be communicated to petitioner atleast one week in advance and theassessment order, after complying with the procedure required, shall bepassed by 30[th] April, 2022. If the concerned authority is going to rely onany judgment or any order of the Tribunal or Court, copy thereof shall beprovided to petitioner in advance before the personal hearing so thatpetitioner will be able to deal with the same/distinguish the same duringthe personal hearing. Any order passed shall be a reasoned and detailedorder dealing with all the submissions of petitioner. 4. We have not made any observations on the merits of the case. 5.Petition disposed with no order as to costs. (N. J. JAMADAR, J.) (K.R. SHRIRAM, J.)