Wp/1275/2021 Of Tatwajnana Vidyapeeth And 3 Ors v. Additional/Joint/Deputy/Assistant Commissioner Of Income Tax/Income-Tax Officer And 3 Ors

IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTIONWRIT PETITION NO. 1275 OF 2021 Tatwajnana Vidyapeeth & Ors. ….Petitioners V/s.Additional /Joint / Deputy /AssistantCommissioner of Income Tax / IncomeTax Officer & Ors. …Respondents ---- Mr. Nitin Thakker, Senior Advocate a/w Mr. Aditya Bhatt, i/b Mr. SameerDalal for Petitioners Mr. Sham Walve a/w Mr. Pritish Chatterjee for Respondent - Revenue ---- CORAM : K.R. SHRIRAM &M.S.KARNIK, JJ. DATED : 16[th] SEPTEMBER 2021 P.C. : 1The petitioner is impugning the assessment order dated 22[nd] April2021 along with the consequential demand notice under Section 156 of theIncome Tax Act (the said Act) and the notice for penalty under Section 274read with Section 270A of the Act both dated 22[nd] April 2021 on the groundthat the assessment order itself has been passed in breach of the mandatoryrequirements under Section 144B of the Act. One of the requirement, underSection 144B is to serve upon the assessee a show cause notice alongwith adraft assessment order. In the affidavit in reply filed by one AmbernathKhule, the Jurisdictional Assessing Officer, affirmed on 31[st] August 2021 onbehalf of respondents, in paragraph 5 it is admitted that no specific showcause notice under Section 144B was issued. 2In the circumstances, as provided in Sub-Section 9 of Section 144B ofthe Act, the assessment order will be non-est. The assessment order whichthe Act, the assessment order will be non-est. The assessment order which is impugned in the petition is, therefore, quashed and set aside. Theconsequent demand notice as well as the notice for penalty also are quashedand set aside. It is open to the department to take steps as advised inaccordance with law. 3Petition accordingly stands disposed. 4Registry to take on file the affidavit in rejoinder for completion of record. (M.S. KARNIK, J.) (K.R. SHRIRAM, J.)