Wp/1132/2021 Of Hansraj Pragji Warehousing Pvt. Ltd v. Income Tax Officer Ward 10(1)(1) Mumbai And 4 Ors

PURTIPRASADPARAB IN THE HIGH COURT OF JUDICATURE AT BOMBAYDigitally signed byPURTI PRASADPARABORDINARY ORIGINAL CIVIL JURISDICTIONDate: 2022.02.0515:19:36 +0530 WRIT PETITION NO. 1132 OF 2021 Hansraj Pragji Warehousing Private Limited V/s. ….Petitioner Income Tax Officer Ward 10(1)(1)Mumbai and Ors. …Respondents ---- Mr. Nishant Thakkar a/w Ms. Jasmin Amalsadvala i/b Lumiere Law Associates for Petitioner.Mr. Suresh Kumar for Respondents. ---- CORAM : K.R. SHRIRAM & N. J. JAMADAR, JJ. DATED : 4[th] FEBRUARY, 2022 P.C. : 1. Mentioned out of turn. 2.Mr. Suresh Kumar seeks leave to withdraw the affidavit in replyfiled by one Mr. Manulal Baitha affirmed on 18[th] August, 2021 since thereare certain averments which should not have been made in the affidavit.Mr. Suresh Kumar further states that the court may set aside the impugnedOrder dated 10[th] March, 2021, the Demand Notice dated 10[th] March, 2021and the Penalty Notice dated 10[th] March, 2021 and remand the matterfor denovo consideration. 3. 3.Accordingly, the impugned Order, impugned Demand Noticeand impugned Penalty Notice all dated 10[th] March, 2021 are hereby quashed and set aside. The matter is remanded for denovo hearing. Thematter shall be placed before the officer different from the officer who hadpassed the impugned order dated 10[th] March, 2021. 3.The concerned authority shall strictly follow the mandatoryprovisions of Section 144B of the Income Tax Act, 1961 (the Act).Respondent shall also give a personal hearing to petitioner and the notice ofpersonal hearing shall be communicated to petitioner atleast one week inadvance and the assessment order, after complying with the procedurerequired, shall be passed within twelve weeks of this order gettinguploaded. If the concerned authority is going to rely on any judgment orany order of the Tribunal or Court, copy thereof shall be provided topetitioner in advance before the personal hearing so that petitioner will beable to deal with the same/distinguish the same during the personalhearing.Any order passed shall be a reasoned and detailed order dealing with allthe submissions of petitioner. 4. We have not made any observations on the merits of the case. 5.Petition disposed with no order as to costs. (N. J. JAMADAR, J.) (K.R. SHRIRAM, J.)