Wp/1188/2022 Of Amartara Pvt. Ltd v. Asst./Dy. Commissioner Of Income Tax Circle 1(1)(1), Mumbai And 4 Ors

GAURIAMITGAEKWAD IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTION WRIT PETITION NO.1188 OF 2022 Amartara Private Limited ….Petitioner V/s. Assistant/Deputy Commissioner of IncomeTax Circle 1(1)(1) and Ors. ….Respondents ---- Mr. P. S. Jetly, Senior Advocate a/w. Mr. Sameer Dalal i/b. Ms. MonikaDokhale-Walve for petitioner.Mr. Suresh Kumar for respondents. ---- CORAM : K.R. SHRIRAM &N.J. JAMADAR, JJ. DATED : 7[th] MARCH 2022 P.C.: 1Mr. Suresh Kumar states that the grievance raised in the petition in paragraph 5(x) appears to be correct and suggests that prayerclause – (a) may be granted and the matter be remanded for denovohearing. 2Accordingly, prayer clause – (a) is granted, which reads as under : (a) that this Hon’ble Court be pleased to issue aWrit of Certiorari or any other writ order ordirection under Article 226 of the Constitution ofIndia calling for the records of the case leading topassing of the impugned order and after goingthrough the same and examining the question oflegality thereof quash, cancel and set aside theimpugned assessment order dated 26[th] February2021 (Exhibit “I”) passed under Section 143 (3)r.w.s. 143 (3A) and 143 (3B) of the Income Tax Act,1961 by the Respondent No.2 as well as the notice of demand dated : 26[th] February 2021 (Exhibit “K”)issued under Section 156 of the Income Tax Act,1961 by the Respondent No.2 and penalty noticesdated 26[th] February 2021 (Exhibit “L” and “L-1”)issued under Sections 270A and 271AAC of theIncome Tax Act, 1961 and by the Respondent No.2. 3The matter is remanded for denovo hearing. The concernedauthority shall strictly comply with the mandatory provisions of Section144B of the Income Tax Act, 1961 and any order passed shall be only aftergranting personal hearing to petitioner. Notice of personal hearing shall begiven to petitioner atleast seven working days in advance. If the authority isgoing to rely on any order or judgment of any High Court or Tribunal, thena list thereof shall be provided to petitioner alongwith the notice of personalhearing so that petitioner may be able to deal with/distinguish thoseorders/judgments. The assessment proceedings to be completed withintwelve weeks of this order being uploaded. 4Petition accordingly disposed. 5We clarify that we have not made any observation on the merits of the case. (N.J. JAMADAR, J.) (K.R. SHRIRAM, J.)