Mr. Sham v. Amit B. Borkar, Jj Dated : 30Th November 2021

Digitallysigned byMEERA1/2MEERAMAHESHMAHESHJADHAVJADHAVDate:2021.12.0213:00:14 IN THE HIGH COURT OF JUDICATURE AT BOMBAY+0530ORDINARY ORIGINAL CIVIL JURISDICTIONWRIT PETITION NO.1170 OF 2021 Khar Gymkhana ….Petitioner V/s.Assistant Commissioner of Income Tax (Exemptions), Circle 1 & Ors. …Respondents WITHINTERIM APPLICATION NO.1446 OF 2021INWRIT PETITION NO.1170 OF 2021 Nanik Kukreja ....Applicant In the matter between Khar Gymkhana ….Petitioner V/s.Assistant Commissioner of Income Tax (Exemptions), Circle 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-RevenueNone for Applicant in IA/1446/2021 ---- CORAM : K.R. SHRIRAM & AMIT B. BORKAR, JJ DATED : 30th NOVEMBER 2021 P.C. : 1 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 draft assessment order and personal hearing. Mr. Walve states that the assessment order dated 23[rd] April 2021, notice of demand and showcause notice for penalty both dated 23[rd] April 2021, be all set aside and thematter be remanded for denovo consideration. Mr. Walve states thatrespondents will strictly comply with the proceedings laid down in Section144B of the Income Tax Act 1961. 2In the circumstances, the impugned assessment order dated 23[rd] 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 23[rd]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 order, certainly,respondents shall consider the submissions made by petitioner and alsogrant a personal hearing. 3Petition disposed. INTERIM APPLICATION NO.1446 OF 2021 4None appeared for applicant. 5Mr. Sawana and Mr. Walve both state that they have not been evenserved with a copy of the interim application. 6Interim application accordingly dismissed. (AMIT B. BORKAR, J) (K.R. SHRIRAM, J.)