Wp/184/2020 Of Kanjur Gas Service v. Income Tax Officer, Ward 26(2)(6) And Anr

Digitally signedby Shalikram P.ShalikramBoreyP. BoreyDate:2020.01.2318:27:49 +0530 901wp-184-2020-o.doc spb/ IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTION WRIT PETITION NO. 184 OF 2020 Kanjur Gas Service … Petitioner. V/s. Income Tax OfÏcer, Ward 26(2)(6)Bandra (E), Mumbai & Anr....Respondents. --- Mr. K. Gopal, Advocate a/w. Mr. Tanmay Phadke, Mr.Satendra Pandey and Ms. Neha Paranjpe for thePetitioner. Mr. Sham Walve, Advocate a/w. Mr. Pritesh Chatterjeefor the Respondents. --- CORAM : UJJAL BHUYAN AND MILIND N. JADHAV,JJ. DATE : JANUARY 22, 2020. PC : 1Heard Mr. K. Gopal, learned counsel for thePetitioner; and Mr. Sham Walve, learned standingcounsel Revenue for the Respondents. 2This Writ Petition has been preferred underArticle 226 of the Constitution of India, assailing thelegality and correctness of assessment order dated23.12.2019 passed by the Income Tax OfÏcer, Ward 1/3 spb/ 901wp-184-2020-o.doc 26(2)(6), Mumbai under section 143(3) of the IncomeTax Act, 1961, assessing the total income of Petitionerat Rs. 1,99,63,650.00/-. 3Learned counsel for the Petitioner submitsthat the aforesaid assessment order was passedwithout giving proper notice and/or an opportunity ofhearing to the Petitioner. He further submits thatfollowing the assessment order, notice of demand undersection 156 of the Income Tax Act, 1961 has beenissued by the Assessing OfÏcer on 23.12.2019, raising ahuge demand of income-tax alongwith interest. 4On the other hand, learned standing counselRevenue for Respondents submits that against theassessment order, Petitioner has the remedy ofpreferring appeal before the Commissioner of IncomeTax (Appeals) under section 246 (A) of the Income TaxAct, 1961. 5Having heard learned counsel for the partiesand on due consideration, court is of the view thatPetitioner may avail the statutory remedy of appealprovided under the Income Tax Act, 1961 within aperiod of four weeks from today. He may also fileapplication for stay and if such an application is filed 2/3 spb/ 901wp-184-2020-o.doc that may be considered on its own merit by theAppellate Authority. 6To enable the Petitioner to effectively availthe statutory remedy, notice of demand dated23.12.2019 shall be kept in abeyance for the aforesaidperiod of four weeks. 7Needless to say, we have not expressed anyopinion on merit and all contentions are kept open. 8 Writ Petition is disposed of. (MILIND N. JADHAV, J.) (UJJAL BHUYAN, J.) ….. 3/3