Wp/2659/2021 Of Shendra Advisory Services P. Ltd v. The Income Tax Officer Ward - 11(2)(1) And 2 Ors
High Court
21 Feb 2022 In favour of: Unclear
Forum / Bench
High Court · newos
Parties
Wp/2659/2021 Of Shendra Advisory Services P. Ltd v. The Income Tax Officer Ward - 11(2)(1) And 2 Ors
Date of order
21 Feb 2022
Assessment year(s)
2011-12
Outcome
Other
Case summary
In Wp/2659/2021 Of Shendra Advisory Services P. Ltd v. The Income Tax Officer Ward - 11(2)(1) And 2 Ors, the High Court (2022) decided the matter.
Decision: 2.We therefore, quash and set aside the Assessment Order dated25[th] September, 2021, Notice of Demand also dated 25[th] September, 2021and the Penalty Notice for A.Y.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
The order — as passed by the High Court
PURTIPRASADPARAB
Digitallysigned byPURTIPRASADPARABDate:2022.02.2511:18:54+0530
IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTION
WRIT PETITION NO. 2659 OF 2021
Shendra Advisory Services P. Ltd.
….Petitioner
V/s.The Income Tax Officer Ward 11(2)(1)and Ors.
…Respondents
----
Mr. Dinkle Hariya i/b Ms. Namrata Kasale for Petitioner.Mr. Akhileshwar Sharama for Respondents-Revenue.
----
CORAM : K.R. SHRIRAM &
N. J. JAMADAR, JJ.
DATED : 23[rd] FEBRUARY, 2022
P.C. :
1.Mr. Sharma in fairness states that there is some justification inthe grievance raised by petitioner in the petition and suggests that the courtmay grant prayer clause – (a) and remand the matter for denovoconsideration. Consequently, the notice of demand and penalty notice mayalso be quashed and set aside.
2.We therefore, quash and set aside the Assessment Order dated25[th] September, 2021, Notice of Demand also dated 25[th] September, 2021and the Penalty Notice for A.Y. 2011-12 and remand the matter for denovoconsideration.
3.Respondent shall, before passing any order, strictly comply withthe provisions 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, a list thereof shall be provided topetitioner alongwith the notice for personal hearing so that petitioner willbe able to deal with the same/distinguish the same during the personalhearing.Any order passed shall be a reasoned and detailed order dealingwith all the submissions of petitioner.
4.We clarify that we have not made any observations on themerits of the case.
5.Petition accordingly disposed with no order as to costs.
(N. J. JAMADAR, J.)
(K.R. SHRIRAM, J.)
This page reproduces a public-domain court order (Section 52(1)(q)(iv), Copyright Act 1957). Explanations are EaseValue's original analysis. Always read the original order.
Disclaimer: General information only — not legal, tax or professional advice, and no advocate/CA–client relationship is created. AI-generated summaries may contain errors and must be verified against the original court order. EaseValue accepts no liability for reliance on this content. Not a solicitation.
Full disclaimer & Terms.
EaseValue