Joshi Enterprises v. Sridharan, Senior Advocate A/W Mr Ravi Sawana I/V Mr. Tanmayphadke For

IN THE HIGH COURT OF JUDICATURE AT BOMBAYCIVIL APPELLATE JURISDICTIONWRIT PETITION NO.7268 OF 2021 Joshi Enterprises ….Petitioner V/s.Assessment Unit, Additional / Joint/ DeputyAssistant Commissioner of Income Tax & Ors.…Respondents ---- Mr. V. Sridharan, Senior Advocate a/w Mr Ravi Sawana i/v Mr. TanmayPhadke for Petitioner Mr. Sham V. Walve a/w Mr. Pritesh Chatterjee for Respondent-Revenue ---- CORAM : K.R. SHRIRAM &AMIT B. BORKAR, JJ DATED : 30th NOVEMBER 2021 P.C. : 1Petitioner is raising a grievance that the assessment order has beenpassed without issuing a show cause cum draft assessment order andwithout granting a personal hearing. Mr. Walve in fairness and as an officerof this court states though a reply has been filed, petitioner cannot be stated to be unjustified in raising the grievance. Mr. Walve states that the courtmay grant prayer clause (a) and remand the matter for denovoconsideration. 2In view of what is stated by Mr. Walve petition is allowed in terms ofprayer clause (a) which reads as under. “(a) Declare that the assessment order dated 13.04.2021, passedunder Section 143(3) read with Sections 143(3A) and 143(3B) of theAct, notice of demand dated 13.04.2021, issued under Section 156 ofthe Act and the penalty notice issued under Section 270A read withSection 274 of the Act for assessment year 2018-19 (Exhibits” P, Q andR”) are illegal, bad-in-law, non-est, arbitary, in total contravention ofthe principles of natural justice, and liable to be quashed.” under Section 143(3) read with Sections 143(3A) and 143(3B) of theAct, notice of demand dated 13.04.2021, issued under Section 156 ofthe Act and the penalty notice issued under Section 270A read withSection 274 of the Act for assessment year 2018-19 (Exhibits” P, Q andR”) are illegal, bad-in-law, non-est, arbitary, in total contravention ofthe principles of natural justice, and liable to be quashed.” The matter is remanded for denovo consideration. Respondents shallstrictly comply with the procedure prescribed under Section 144B of theIncome Tax Act 1961 and within 8 weeks pass such order as it deems fit inaccordance with law. Before passing such orders, certainly, respondentsshall consider the submissions made by petitioner and also grant a personal hearing. 3Petition disposed. (AMIT B. BORKAR, J) (K.R. SHRIRAM, J.)