Wp/1616/2021 Of Balan And Chheda Developers P.ltd v. The Income Tax Officer Ward -14 (1)(1) And 3 Ors

IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTION WRIT PETITION NO. 1616 OF 2021 Balan & Chheda Developers P. Ltd. ….Petitioner V/s. The Income Tax Officer Ward – 14 (1) (1)and Ors.…Respondents ---- Mr. Vipul B. Joshi a/w Ms. Dinkle H. Hariya i/b Ms. Namrata Kasale for Petitioner.Mr. Suresh Kumar for Respondents. ---- CORAM : K.R. SHRIRAM &AMIT B. BORKAR, JJ. DATED : 27[th] OCTOBER 2021 AMIT B. BORKAR, JJ. P.C. : 1.Mr. Suresh Kumar in fairness as an officer of this court statesthat petitioner had made an adjournment request which has not beenconsidered in the Assessment Order and the Assessment Order has beenpassed. Therefore, the court may set aside the Assessment Order andremand for denovo consideration. 2. The Assessment Order dated 30[th] April, 2021 and consequential orders if any under Section 156 and notice under Section 270 of the IncomeTax Act, 1961 (the Act) are hereby quashed and set aside. The matter isremanded for denovo consideration. 3.Petitioner to file its reply/response/documents to the DraftAssessment Order dated 9[th] April, 2021 (Exhibit “M” to the petition) within two weeks from today. If no reply or documents are filed, the AssessingOfficer may go ahead and pass the order as he deems fit. If reply anddocuments are filed and request for personal hearing is made then theAssessing Officer may grant personal hearing in accordance with rulesprescribed. The Assessing Officer shall complete the Assessment Order andpass orders within six weeks from today. 4.Petition stands disposed. (AMIT B. BORKAR, J.) (K.R. SHRIRAM, J.)