The Deputy Commissioner Of Income Taxcircle - 2(3)(1) And Ors v. Gauri Gaekwad

GAURIAMITGAEKWAD Digitallysigned byGAURI AMIT1/2GAEKWADDate:2022.02.1010:46:24+0530IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTIONWRIT PETITION NO.2196 OF 2021 Odyssey Corporation Limited ….Petitioner V/s. The Deputy Commissioner of Income TaxCircle - 2(3)(1) and Ors. ….Respondents ---- Ms. Dinkle Hariya i/b. Ms. Namrata Kasale for petitioner.Mr. Sham V. Walve i/b. Mr. Suresh Kumar for respondents. ---- CORAM : K.R. SHRIRAM &N.J. JAMADAR, JJ. DATED : 9[th] FEBRUARY 2022 P.C. : 1Mr. Walve states that petitioner's grievance that their objectionto the show cause cum draft assessment order has not been considered inthe assessment order dated 3[rd] May 2021 impugned in this petition andpersonal hearing was not granted appears to be a justified reason andtherefore, the Court may set aside the order dated 3[rd] May 2021 and remandthe matter for denovo consideration. 2Accordingly, without making any observation on the merits ofthe case, we hereby set aside the order dated 3[rd] May 2021 impugned in thispetition and remand the matter for denovo consideration. Notice aboutpersonal hearing shall be communicated to petitioner atleast seven days inadvance and the assessment order, after complying with the procedurerequired, shall be passed within twelve weeks of this order gettinguploaded. If respondents wish to rely on any judgments or order passed by any Court or Tribunal, he shall provide a copy thereof to petitioner and givethem an opportunity to deal with those judgments or distinguish thosejudgments and those submissions of petitioner shall also be dealt with in theassessment order. 3Petition disposed. (N.J. JAMADAR, J.) (K.R. SHRIRAM, J.)