Bhavesh Mohan Lakhwani v. N.j. Jamadar, Jj

GAURIAMITGAEKWAD Digitallysigned by1/2GAURI AMITGAEKWADDate:2022.02.0211:01:06IN THE HIGH COURT OF JUDICATURE AT BOMBAY+0530ORDINARY ORIGINAL CIVIL JURISDICTION WRIT PETITION NO.560 OF 2021 Bhavesh Mohan Lakhwani ….Petitioner V/s. Pr. Commissioner of Income Tax -12 & Anr. ….Respondents ---- Mr. Ajay R. Singh for petitioner. Mr. Sham V. Walve for respondents – Revenue. ---- CORAM : K.R. SHRIRAM &N.J. JAMADAR, JJ. DATED : 31[st] JANUARY 2022 N.J. JAMADAR, JJ. P.C. : 1We have heard the counsels and also considered the petitionand documents annexed thereto. Petitioner is impugning an order passed on27[th] February 2020 by Principal Commissioner of Income Tax – 12, Mumbaiunder Section 264 of the Income Tax Act, 1961 (the said Act). Petitionerhad filed application under Section 264 of the said Act against an orderdated 28[th] September 2018 passed by the Income Tax Officer, Ward - 12 (3)(3), Mumbai under Section 179(1) of the said Act. 2We have to note that both the orders under Section 179(1) andSection 264 of the said Act are without giving any reasons. In the orderpassed under Section 179(1) of the said Act, the Income Tax Officer simplysays that there was reply received from petitioner but the same is not beingaccepted. In the order passed under Section 264 of the said Act, thePrincipal Commissioner of Income Tax has not even dealt with thesubmissions made by petitioner. 3 3In the circumstances, we set aside both the orders, i.e., orderdated 27[th] February 2020 passed under Section 264 of the said Act andorder dated 28[th] September 2018 passed under Section 179(1) of the saidAct. 4Respondent no.2 to consider afresh the response filed bypetitioner in his reply dated 19[th] September 2018 and pass an order underSection 179(1) of the said Act in accordance with law. In the order,respondent no.2 shall deal with all submissions of petitioner. Before anyorder is passed, petitioner shall be given a personal hearing and notice ofpersonal hearing shall be communicated to petitioner atleast two weeks inadvance. If respondent wishes to rely on any judgments or order passed byany Court or Tribunal, he shall provide a copy thereof to petitioner and givehim an opportunity to deal with those judgments or distinguish thosejudgments and those submissions of petitioner shall also be dealt with in theassessment order. 5Petition accordingly disposed. (N.J. JAMADAR, J.) (K.R. SHRIRAM, J.)