V/S.additional/Joint/Deputy/Assistantcommissioner Of Income Tax/Income Tad Officer And Ors v. After Hearing Mr. Pardiwalla And Mr. Walve Following Order Is
High Court
11 Jan 2022 In favour of: Unclear
Forum / Bench
High Court · newos
Parties
V/S.additional/Joint/Deputy/Assistantcommissioner Of Income Tax/Income Tad Officer And Ors v. After Hearing Mr. Pardiwalla And Mr. Walve Following Order Is
Date of order
11 Jan 2022
Assessment year(s)
—
Outcome
Other
Case summary
In V/S.additional/Joint/Deputy/Assistantcommissioner Of Income Tax/Income Tad Officer And Ors v. After Hearing Mr. Pardiwalla And Mr. Walve Following Order Is, the High Court (2022) decided the matter under Section 144C of the Income-tax Act.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
Sections referenced in this judgment
The order — as passed by the High Court
Digitallysigned byPURTIPURTIPRASADPRASADPARABPARABDate:2022.01.1311:59:52+0530
IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTION
WRIT PETITION NO. 1301 OF 2021
NTT Global Networks Private Limited(Erstwhile Known as Virtela IndiaPrivate Limited)
V/s.Additional/Joint/Deputy/AssistantCommissioner of Income Tax/Income Tad Officer and Ors.
….Petitioner
…Respondents
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Mr. Percy Pardiwalla, Senior Advocate a/w Mr. Jeet Kamdar i/b Mr. Sameer Dalal for Petitioner.Mr. Sham V. Walve for Respondents.
----
CORAM : K.R. SHRIRAM &N. J. JAMADAR, JJ. DATED : 11[th] JANUARY, 2022
P.C. :
1.After hearing Mr. Pardiwalla and Mr. Walve following order is
passed :
(a) The Assessment Order dated 1[st] March, 2021, since it is
passed without complying with the mandatory
requirements of Section 144C of the Income Tax Act,
1961, is quashed and set aside.
2.
The matter is remanded for denovo consideration to proceed
further in accordance with law.
3.From the time the petition was instituted till date, exceptbetween 10[th] June, 2021 to 23[rd] June, 2021, will be excluded from the time
limit prescribed for completion of assessment.
4.Petition disposed.
(N. J. JAMADAR, J.)
(K.R. SHRIRAM, J.)
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