Wp/340/2022 Of Arup India Pvt. Ltd v. The Assistant Commissioner Of Income Tax Circle 1 (1) (1) Mumbai And 4 Ors

Digitally1/2signed byMEERAMEERAMAHESHMAHESHJADHAVJADHAVDate:2022.01.25 IN THE HIGH COURT OF JUDICATURE AT BOMBAYsigned byMEERAMEERAMAHESHMAHESHJADHAVJADHAVDate:2022.01.25 IN THE HIGH COURT OF JUDICATURE AT BOMBAY15:45:45ORDINARY ORIGINAL CIVIL JURISDICTION+0530WRIT PETITION NO.340 OF 2022 +0530WRIT PETITION NO.340 OF 2022 Arup India Pvt Ltd. ….Petitioner V/s.The Assistant Commissioner Of Income Tax Circle 1(1)(1) Mumbai & Ors.…Respondents ---- Mr. Jitendra Jain i/b Mr. Atul K Jasani for PetitionerMr. Suresh Kumar for Respondents ---- CORAM : K.R. SHRIRAM &N.J. JAMADAR, JJ DATED : 24[th ]JANUARY 2022 P.C. : 1Mr. Suresh Kumar, counsel for respondents and as an Officer of theCourt, in fairness states that the grievance of petitioner that respondentshave not served the draft assessment order appears to be a justified reasonand therefore, the Court may grant prayer clause - (a) and remand the matter for 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 any otherappropriate Writ, Order or direction under Article 226 of theConstitution of India, calling for the records of thepetitioner’s case and after examining the legality andpropriety thereof quash and set aside the assessment order,notice of demand and show cause notice for penalty all dated27[th] March 2021 being Exhibits K. L and M respectively.” 2In view of the above, we hereby grant prayer clause - (a) quoted above and remand the matter for denovo consideration with a direction to the concerned authority to pass the assessment order and strictly complywith the mandatory provisions prescribed under Section 144 (B) of the Income Tax Act, 1961 including considering all the submissions made bypetitioner and also granting a personal hearing. Notice about personalhearing shall be given atleast seven days in advance and the assessmentorder, after complying with the procedure required, shall be passed withintwelve weeks of this order getting uploaded. 3Petition disposed. (N. J. JAMADAR, J.) (K.R. SHRIRAM, J.)