V/S.income Tax Officer – 12(1)(3 v. N.j. Jamadar, Jj

GAURIAMITGAEKWAD Digitallysigned byGAURI AMITGAEKWADDate:2022.02.0211:01:06+0530 IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTION WRIT PETITION NO.523 OF 2020 Devkrishna Gordhandas Gandhi ….Petitioner V/s.Income Tax Officer – 12(1)(3) ….Respondent---- Mr. Vipul J. Shah for petitioner.Mr. Sham V. Walve for respondent. ---- CORAM : K.R. SHRIRAM &N.J. JAMADAR, JJ. DATED : 31[st] JANUARY 2022 N.J. JAMADAR, JJ. P.C. : 1Mr. Shah, counsel for petitioner raises a primary grievance thatthe impugned order dated 27[th] December 2019 under Section 179 of theIncome Tax Act, 1961 (the said Act) has been passed without following theprinciples of natural justice in as much as the documents sought for in thereply to the show cause notice have not been provided and personal hearingalso was not granted. Having considered the documents annexed to thepetition, Mr. Walve in fairness states that the grievance raised by Mr. Shahappears to be correct. 2Therefore, the order dated 27[th] December 2019 passed underSection 179 of the said Act and impugned in this petition is quashed and setaside. 3The Jurisdictional Assessing Officer shall provide to petitionercopies of the documents sought in Exhibit “B” and Exhibit “C” to thepetition, viz., letters dated 6[th] August 2019 and 13[th] August 2019, respectively, within two weeks from today. The documents shall be providedto Mr. Vipul Shah on behalf of petitioner. Within two weeks of receiving thedocuments, petitioner shall file further reply and raise all issues as advised.The Jurisdictional Assessing Officer shall thereafter pass a reasoned orderdealing with every contention raised by petitioner and before passing suchorder, he shall grant a personal hearing to petitioner. The notice of personalhearing shall be communicated to petitioner atleast one week in advance. Ifrespondent wishes to rely on any judgments or order passed by any Court orTribunal, he shall provide a copy thereof to petitioner and give him anopportunity to deal with those judgments or distinguish those judgmentsand those submissions of petitioner shall also be dealt with in theassessment order. 4Petition accordingly disposed. (N.J. JAMADAR, J.) (K.R. SHRIRAM, J.)