Madan Asananad Maker And Another v. Liberty To Delete Respondent

IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION WRIT PETITION NO.1573 of 2008 Madan Asananad Maker and another ... Petitioners vs. Office of the Deputy Commissioner of Income-tax, 7(3) and Ors. . Respondents Mr. D.H. Mehta, instructed by M/s. MKV Juris, for the petitioners.Mr. B.M. Chatterjee for respondent Nos. 1 and 2. CORAM:P.B. MAJMUDAR &J.P. DEVADHAR, JJ. DATE:NOVEMBER 19, 2008. P.C. Liberty to delete respondent No.3 is granted. Name of respondent No.3 stands deleted from the array of parties. 2.Rule. Rule made returnable forthwith. Learned counsel appearingfor respondent Nos. 1 and 2 waives service of rule. 3. By filing this petition, the petitioners have challenged the order passed by the Deputy Commissioner of Income-tax, 7(3), Mumbai,respondent No.2 herein, dated 16[th] April, 2008. The respondent No.2, by theimpugned order, set aside the transaction entered into between the originalowner of the property-assessee and the present petitioners. 4.The grievance of the petitioners is that the impugned order ispassed without affording an opportunity of hearing to the petitioners to leadevidence to show that the transaction in question is genuine. Since it is notin dispute that the impugned order is passed without giving any hearing tothe petitioners, with the consent of the learned counsel appearing forrespondent Nos. 1 and 2, the impugned order is set aside with liberty to thedepartment to pass a fresh order, after giving a reasonable opportunity ofhearing to the petitioners. It will be open to the petitioners to lead whateverevidence they want to rely upon before the authority in this connection. Tilla fresh decision is taken by the authority, the property in question shallremain under attachment and the attachment will continue for a furtherperiod of four weeks from the date of passing the fresh order by theauthority. 5.Rule is made absolute to the aforesaid extent. The matter isremitted to the authority to decide the matter afresh as indicated above.There shall be no order as to costs. P. B. MAJMUDAR, J. J.P. DEVADHAR, J.