Ebay International Ag v. Order

Digitally signedJITENDRASHANKARby JITENDRASHANKARNIJASURENIJASUREDate: 2021.09.1811:50:31 +0530 419-wp-917-2020.doc jsn IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTION WRIT PETITION NO. 917 OF 2020 Ebay International AG …Petitioner Versus Asstt. Commissioner of Income Tax & Anr.…Respondents ---------- Mr. Nishant Thakkar with Mr. Hiten Chande and Ms. JasminAamalsadvala i/b. PDS Legal for the Petitioner. Mr. Parag Vyas with Mr. P.A. Narayanan and Ms. Karuna Yadav forthe Respondents. ---------- CORAM :K.R. SHRIRAM &R.I. CHAGLA, JJ. DATE : 13 SEPTEMBER, 2021. ORDER : 1.Though various grounds have been raised in thisPetition, the primary ground which is canvassed is that theRespondent No.1 has not even issued show cause notice beforepassing impugned order under Section 154 of the Act. In the Affidavitin Reply which is filed according to Mr. Vyas only to submit that thereis an alternate efficacious remedy, the fact that no notice was also 419-wp-917-2020.doc issued before passing the order under Section 154 of the Act has notbeen denied. Mr. Vyas in fairness agreed that no such notice has beenissued. In the circumstances, the order dated 30th September, 2019 ishereby quashed and set aside. It is open to Respondents to take suchsteps as advised in accordance with law. 2.Petition disposed. [R.I. CHAGLA J.] [K.R. SHRIRAM, J.]