Jda Consultancy Services Private Limited v. Income Tax Officer Ward 6(3)(1) Mumbai &Ors

Digitallysigned byMEERAMEERAMAHESHMAHESHJADHAVJADHAVDate:2023.09.2715:29:29+0530 IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTIONWRIT PETITION NO.5184 OF 2022 Jda Consultancy Services Private Limited Versus Income Tax Officer Ward 6(3)(1) Mumbai &Ors. ...Petitioner ...Respondents ---- Mr. Suhrith Parthasarathy a/w Ms Amritha Sathyajith & Mr. Ram Narayan i/b Ms Shweta Sadanandan for Petitioner.Mr. Mr. Suresh Kumar for Respondents-Revenue. ---- CORAM : K.R. SHRIRAM & KAMAL KHATA, JJDATED : 26[th] SEPTEMBER 2023 P.C. : 1After the petition was heard for sometime and reply having been filed to the petition, with the consent of the counsel we pass the following order: a)The impugned notice dated 31[st] March 2021 and the assessment orderdated 31[st] March 2022 are hereby quashed and set aside. b)The matter is remanded for denovo consideration from the stage ofdisposing the objections to reopening of file, to respondents to pass suchorder as they deem fit in accordance with law for A.Y-2014-2015. c)Before passing any order, a personal hearing shall be given topetitioner, notice whereof shall be communicated at least five working daysin advance. d)The order to be passed shall be a reasoned order dealing with allsubmissions of petitioner. e)If the Assessing officer is going to rely on any judgments or orders of any court or Tribunal, a list thereof shall also be provided alongwith thenotice for personal hearing, so that petitioner will be able to deal with thesame / distinguish the same during the personal hearing. f)The entire proceedings to be completed by 31[st] December 2023. 2We clarify that we have not made any observation on the merits of the matter. 3Petition disposed. (KAMAL KHATA, J.) (K.R. SHRIRAM, J.)