Assistant Commissioner Of Income Tax,Circle – 1, Kolhapur And Ors v. Amit B. Borkar, Jj

Digitally signedby GAURIGAURIAMITAMITGAEKWADGAEKWADDate:2021.12.2211:31:55 +0530 IN THE HIGH COURT OF JUDICATURE AT BOMBAYCIVIL APPELLATE JURISDICTION WRIT PETITION NO.7350 OF 2021 RBL Bank Limited ….Petitioner V/s. Assistant Commissioner of Income Tax,Circle – 1, Kolhapur and Ors. ….Respondents ---- None for petitioner.Mr. Sham V. Walve a/w. Mr. Pritesh Chatterjee for respondents. ---- CORAM : K.R. SHRIRAM &AMIT B. BORKAR, JJ. DATED : 20[th] DECEMBER 2021 AMIT B. BORKAR, JJ. P.C. : 1Mr. Walve, counsel for respondents and as an Officer of theCourt, in fairness states that the grievance of petitioner that show cause-cum-draft assessment order was not delivered appears to be a justifiedreason and therefore, the Court may grant prayer clause - (a) and remand the matter for denovo consideration. Prayer clause - (a) reads as under : (a) that this Hon’ble Court may be pleased to issue a writ ofcertiorari or a writ in the nature of certiorari or any otherappropriate writ, order or direction under Article 226 of theConstitution of India calling for the record of the case andafter going through the same and examining the legalitythereof, to quash and cancel the impugned assessment orderu/s. 143(3) of the Act dated 28 September 2021 (Ex. I), theimpugned notice of demand u/s. 156 dated 28 September2021 (Ex. J) and the impugned penalty notices dated28 September 2021 (Ex. K), and direct fresh decision/assessment for the Assessment Year 2019-20. 2 In view of the above, we hereby grant prayer clause - (a) quoted above and remand the matter for denovo consideration with a direction to the concerned authority to pass the assessment order andstrictly comply with the mandatory provisions prescribed under Section 144(B) of the Income Tax Act, 1961 including considering all the submissionsmade by petitioner and also granting a personal hearing. Notice aboutpersonal hearing shall be given atleast seven days in advance and theassessment order, after complying with the procedure required, shall bepassed within twelve weeks of this order getting uploaded. 3Petition disposed. (AMIT B. BORKAR, J.) (K.R. SHRIRAM, J.)