Mr. P.j. Pardiwalla, Senior Advocate A/W. Mr. Madhur Agrawal I/B. Mr. Atul v. Amit B. Borkar, Jj

Digitallysigned byGAURIGAURI AMITGAEKWADAMITDate:GAEKWAD2021.12.0614:50:47+0530 IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTION WRIT PETITION NO.2372 OF 2021 Mr. P.J. Pardiwalla, Senior Advocate a/w. Mr. Madhur Agrawal i/b. Mr. Atul K. Jasani for petitioner.Mr. Sham V. Walve for respondents-Revenue. ---- CORAM : K.R. SHRIRAM &AMIT B. BORKAR, JJ. DATED : 4[th] DECEMBER 2021 AMIT B. BORKAR, JJ. P.C. : 1Mr. Walve, counsel for petitioner, as an officer of the Court andin fairness, states that petitioner is not unjustified in raising their grievancein this petition. There has been an error in passing the draft assessmentorder under Section 144C of the Income Tax Act, 1961 (the said Act)without following the procedure prescribed under Section 144B of the saidAct. Mr. Walve states that, therefore, the order impugned dated23[rd] September 2021, copy whereof is at Exhbit "L" to the petition, bequashed and set aside and the matter be remanded for denovoconsideration to the stage of show cause notice cum draft assessment orderunder Section 144B of the said Act. 2Ordered accordingly. 3The show cause notice cum draft assessment order underSection 144B of the said Act be issued within four weeks from today. 4 Petition disposed. (AMIT B. BORKAR, J.) (K.R. SHRIRAM, J.)