Mahadev Landmark Combines v. The Asstt. Director Of Income Tax Central Processing Center And Ors

Digitallysigned byMEERAMEERAMAHESHMAHESHJADHAVJADHAVDate:2024.04.1014:50:29+0530 1/2 428-wp-3521-24.doc IN THE HIGH COURT OF JUDICATURE AT BOMBAYCIVIL APPELLATE JURISDICTIONWRIT PETITION NO. 3521 OF 2024 Mahadev Landmark Combines ...Petitioner Versus The Asstt. Director Of Income Tax Central Processing Center And Ors ...Respondents ---- Mr. Sham Walve a/w Mr. Sameer Dalal for Petitioner.Ms Samiksha Kanani for Respondent-Revenue. ---- CORAM : K. R. SHRIRAM & Dr. NEELA GOKHALE, JJ.DATED : 8[th] APRIL 2024 P.C. : 1After the petition was heard for sometime, Ms Kanani agrees with Mr.Walve that the rectification order under Section 154 of the Income Tax Act1961 (the Act) is the same as the order under Section 143(1) of the Act. Itdoes not say rectification application has been rejected or accepted. Wewould proceed on the assumption it has been rejected because there issubsequent demand notice dated 26[th] September 2023. 2In the circumstances, without going into the merits of the matter, wehereby quash and set aside the order dated 9[th] July 2023 and remand thematter to respondent no.3-Jurisdictional Assessing Officer to decidepetitioner’s application under Section 154 of the Act. 3The application shall be decided and the order to be passed on or before 31[st] May 2024, after giving a personal hearing, notice whereof shallbe communicated atleast five working days in advance. 4Petition disposed. (Dr. NEELA GOKHALE, J.) (K. R. SHRIRAM, J.)