Mahesh Gunanath Thakoor v. The Pr.commissioner Of Income Tax-20,Mumbai & Ors

Digitallysigned byTRUSHATRUSHATUSHARTUSHARMOHITEMOHITEDate:2023.08.0411:15:48+0530 442 wp3850-21.docx IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTION WRIT PETITION NO.3850 OF 2021 Mahesh Gunanath Thakoor ….. Petitioner Vs. The Pr.Commissioner of Income Tax-20,Mumbai & Ors. ….. Respondents Mr.Mandar Vaidya for Petitioner Mr.Akhileshwar Sharma for Respondents CORAM:K.R. SHRIRAM, J &FIRDOSH P. POONIWALLA, J.DATED :31[st] JULY 2023 P.C. 1.Mr. Vaidya states that he is constrained to approach this courtimpugning Form No.3 dated 29[th] October 2021 issued by Respondent No.1because petitioner’s declaration under the Direct Tax Vivad Se Vishwas Act,2020 has been rejected due to mismatch in the information related topayment against tax arrears. Mr. Vaidya states that if Respondent No.1could be directed to give a personal hearing then petitioner should be ableto explain and clear doubts regarding mismatch as well as account for thecash that was seized during search operation some years ago. 2.Mr. Sharma states that personal hearing can be granted if thematter can be resolved. 3.Accordingly, we set aside Form No.3 which is impugned in thispetition and direct Respondent No.1 to reconsider petitioner’s declarationunder the Direct Tax Vivad Se Vishwas Act, 2020 by granting personalhearing to petitioner. The notice for personal hearing shall be given atleastseven working days in advance. After personal hearing is granted,Respondent No.1 may issue revised Form No.3. 4.We clarify that we have not made any observations on themerits of the case. 5.Petition disposed. (FIRDOSH P.POONIWALLA, J.) (K.R. SHRIRAM, J.)