Wp/3305/2021 Of Erik Mark Jacob Master v. Income Tax Officer Ward 34 (1)(1) And 3 Ors

Digitallysigned byMEERAMEERAMAHESHMAHESHJADHAVJADHAVDate:2022.01.2515:36:07+0530 IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTIONWRIT PETITION NO.3305 OF 2021 Erik Mark Jacob Master V/s. Income Tax Officer Ward 34(1)(1) & Ors. ….Petitioner …Respondents ---- Mr. Nishant Thakkar i/b Lumiere Law Partners for PetitionerMr. Sham Walve for Respondents-Revenue ---- CORAM : K.R. SHRIRAM &N.J. JAMADAR, JJ DATED : 24[th ]JANUARY 2022 P.C. : 1Mr. Walve, counsel for respondents and as an Officer of theCourt, in fairness states that the grievance of petitioner that they have notbeen granted a personal hearing appears to be a justified reason andtherefore, the Court may grant prayer clause - (a) and remand the matterfor denovo consideration. Prayer clause - (a) reads as under : (a) that this Hon’ble Court may be pleased to issue a Writ ofCertiorari or a Writ in the nature of Certiorari or Writ ofMandamus or a Writ in the nature of Mandamus or any otherappropriate Writ, Order or direction under Article 226and/or 227 of the Constitution of India, calling for therecords of the petitioner’s case so far as they relate to theissue of impugned first SCN draft order dated April 22, 2021and Second SCN draft order dated April 30, 2021 (Exhibits X& Z), the passing of the impugned assessment order datedMay 24, 2021 (Exhibit AB), the issue of the impugneddemand notice dated May 24, 2021 (Exhibit AO) and theissue of the impugned penalty notices dated May 24, 2021and June 17, 2021 (Exhibits AP & AQ) and after goingthrough and examining the question of the validity, legalityand propriety thereof, be pleased to quash and set aside theimpugned first SCN draft order dated April 22, 2021 andSecond SCN draft order dated April 30, 2021 (Exhibits X &Z), the passing of the impugned assessment order dated May24, 2021 (Exhibit AB), the issue of the impugned demand notice dated May 24, 2021 (Exhibit AO) and the issue of theimpugned penalty notices dated May 24, 2021 and June 17,2021 (Exhibits AP & AQ)” 2In view of the above, we hereby grant prayer clause - (a)quoted above and remand the matter for denovo consideration with adirection to the concerned authority to pass the assessment order andstrictly comply with the mandatory provisions prescribed under Section 144(B) of the Income Tax Act, 1961 including considering all the submissionsmade by petitioner and also granting a personal hearing. Notice aboutpersonal hearing shall be given atleast seven days in advance and theassessment order, after complying with the procedure required, shall bepassed within twelve weeks of this order getting uploaded. 3Petition disposed. (N. J. JAMADAR, J.) (K.R. SHRIRAM, J.)