Mr. Sham v. Amit B. Borkar, Jj

Digitallysigned byMEERA1/2MEERAMAHESHMAHESHJADHAVJADHAVDate:2021.12.0213:00:15 IN THE HIGH COURT OF JUDICATURE AT BOMBAY+0530ORDINARY ORIGINAL CIVIL JURISDICTIONWRIT PETITION NO.1124 OF 2021 Chinubhai Kalidass & Ors. V/s. ….Petitioners Deputy Commissioner of Income Tax Circle 17(1) & Ors. …Respondents---- Mr. Ravi Sawana a/w Ms Neha Sharma i/b Mr. Sriram Sridharan forPetitioners 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. : 1Mr. Walve learned counsel for respondents in fairness and as anofficer of the court states that having considered the petition, petitioner'sgrievance against respondents appears to be correct and the assessmentorder has been passed even without considering or granting petitioner'srequest for personal hearing. Mr. Walve states that the assessment orderdated 28th April 2021, notice of demand and show cause notice for penalty both dated 28th April 2021, be all set aside and the matter be remanded fordenovo consideration. Mr. Walve states that respondents will strictly complywith the procedure laid down in Section 144B of the Income Tax Act 1961. 2In the circumstances, the impugned assessment order dated 28th April2021, notice of demand issued under Section 156 of the Act and show causenotice for penalty issued under Section 270A of the Act both dated 28th April 2021 are all set aside and the matter remanded for denovoconsideration. Respondents shall strictly comply with the procedureprescribed under Section 144B and within 8 weeks pass such order as itdeems fit in accordance with law. Before passing such orders, certainly,respondents shall consider the submissions made by petitioner and alsogrant a personal hearing. 3Petition disposed. (AMIT B. BORKAR, J) (K.R. SHRIRAM, J.)