Wp/3430/2019 Of Girraj Kishor Agrawal v. The Assistant Commissioner Of Income Tax-Central Circle 8(3) And 2 Ors
High Court
17 Jan 2022 In favour of: Revenue
Forum / Bench
High Court · newos
Parties
Wp/3430/2019 Of Girraj Kishor Agrawal v. The Assistant Commissioner Of Income Tax-Central Circle 8(3) And 2 Ors
Date of order
17 Jan 2022
Assessment year(s)
—
Outcome
Dismissed
Case summary
In Wp/3430/2019 Of Girraj Kishor Agrawal v. The Assistant Commissioner Of Income Tax-Central Circle 8(3) And 2 Ors, the High Court (2022) dismissed the appeal. The decision went in favour of the Revenue.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
The order — as passed by the High Court
Digitally1/1signed byMEERAMEERAMAHESHMAHESHJADHAVJADHAVDate:2022.01.18 IN THE HIGH COURT OF JUDICATURE AT BOMBAYsigned byMEERAMEERAMAHESHMAHESHJADHAVJADHAVDate:2022.01.18 IN THE HIGH COURT OF JUDICATURE AT BOMBAY13:29:03ORDINARY ORIGINAL CIVIL JURISDICTION+0530WRIT PETITION NO.3430 OF 2019+0530WRIT PETITION NO.3430 OF 2019
Girraj Kishor Agrawal
….Petitioner
V/s.The Assistant Commissioner of Income Tax-Central Circle 8(3) & Ors.
…Respondents
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Mr. Jignesh R Shah for the Petitioner Mr. Sham V Walve for Respondents-Revenue
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CORAM : K.R. SHRIRAM &R.N. LADDHA, JJ DATED : 17[th ]JANUARY 2022
P.C. :
1After the petition was heard for sometime, Mr. Shah on instructionssought leave of the court to withdraw the petition with liberty to raise all
points before the concerned Assessing Officer. Leave granted.
2The Assessing Officer shall consider the submissions of petitioner andalso grant a personal hearing before passing the assessment order. Noticefor personal hearing shall be given atleast 7 days in advance and theassessment order shall deal with all the submissions made by petitioner. Ifthe Assessing Officer wishes to rely on any judgments or order passed byany Court or Tribunal, he shall provide a copy thereof to petitioner and givehim an opportunity to deal with those judgments or distinguish thosejudgments.
3Petition dismissed as withdrawn with liberty as prayed for.
(R. N. LADDHA, J.)
(K.R. SHRIRAM, J.)
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