Income Tax Officer – 12(1)(3 v. N.j. Jamadar, Jj

GAURIAMITGAEKWAD Digitallysigned byGAURI AMITGAEKWADDate:2022.02.0211:01:07+0530 IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTION WRIT PETITION NO.462 OF 2020 Amita Devkrishna Gandhi ….Petitioner V/s. Income Tax Officer – 12(1)(3) ….Respondent---- Mr. Vipul J. Shah for petitioner.Mr. Sham V. Walve for respondent. ---- CORAM : K.R. SHRIRAM &N.J. JAMADAR, JJ. DATED : 31[st] JANUARY 2022 N.J. JAMADAR, JJ. P.C. : 1Mr. Shah, counsel for petitioner raises a primary grievance thatthe impugned order dated 27[th] December 2019 under Section 179 of theIncome Tax Act, 1961 (the said Act) has been passed without following theprinciples of natural justice in as much as the documents sought for in thereply to the show cause notice have not been provided and personal hearingalso was not granted. Having considered the documents annexed to thepetition, Mr. Walve in fairness states that the grievance raised by Mr. Shahappears to be correct. 2Therefore, the order dated 27[th] December 2019 passed underSection 179 of the said Act and impugned in this petition is quashed and setaside. 3The Jurisdictional Assessing Officer shall provide to petitionercopies of the documents sought in Exhibit “B” and Exhibit “C” to thepetition, viz., letters dated 6th August 2019 and 13th August 2019, respectively within two weeks from today. The documents shall be providedto Mr. Vipul Shah on behalf of petitioner. Within two weeks of receiving thedocuments, petitioner shall file further reply and raise all issues as advised.The Jurisdictional Assessing Officer shall thereafter pass a reasoned orderdealing with every contention raised by petitioner and before passing suchan order, he shall grant a persona hearing to petitioner. The notice ofpersonal hearing shall be communicated to petitioner atleast one week 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 giveher an opportunity to deal with those judgments or distinguish thosejudgments and those submissions of petitioner shall also be dealt with in theassessment order. 4Petition accordingly disposed. (N.J. JAMADAR, J.) (K.R. SHRIRAM, J.)