Jaya Bachchan v. Principal Commissioner Of Income-Taxmumbai-8 And Others

IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION WRIT PETITION NO.3362 OF 2022 Jaya Bachchan ...Petitioner Versus Principal Commissioner of Income-TaxMumbai-8 And Others ...Respondents *** Mr. G.C. Shrivastava a/w Mr. Kalrav Mehrotra, Mr. Jas Sanghvi, Mr.Yash Prakash i/b PDS Legal for the Petitioner. Mr. Suresh Kumar for the Respondents. *** CORAM : DHIRAJ SINGH THAKUR & VALMIKI SA MENEZES, JJ. DATE : 17 OCTOBER 2022 P.C. .The Petitioner challenges the Order dated 14 October 2021passed by Principal Commissioner of Income-tax, Mumbai underSection 127(2) of the Income Tax Act, 1961 (“the Act”) on twogrounds, frstly, that principle of natural justice had been violatedinasmuch as no personal hearing was afforded to the Petitionerbefore passing the Order impugned and secondly, that beforepassing the Order impugned, the Principal Commissioner of Income-tax, Mumbai had not sought the agreement of the PrincipalCommissioner of Income-tax, Gurgaon, Haryana, which is apre-requisite for exercising powers under Section 127 of the Act. 2Mr. Suresh Kumar, learned Counsel for the Respondentsstates that he has instructions as communicated to him by acommunication dated 5 August 2022 that the Order impugned beset aside, with a view to give to the Petitioner an opportunity ofpersonal hearing. In that view of the matter, the Order impugned Chittewan dated 14 October 2021 is set aside. The Petitioner would begranted an opportunity of personal hearing before passing Ordersunder Section 127 of the Act. The Writ Petition is disposed ofaccordingly. (VALMIKI SA MENEZES, J.) (DHIRAJ SINGH THAKUR, J.) Digitally signed byRAJESHRAJESH VASANTVASANTCHITTEWANCHITTEWANDate: 2022.10.1817:08:25 +0530