Wp/4417/2022 Of Blue Angel Construction Pvt. Ltd v. Asst. Commissioner Of Income Tax Central Circle 7(1) And 2 Ors

IN THE HIGH COURT OF JUDICATURE AT BOMBAYDigitallysigned byPURTIORDINARY ORIGINAL CIVIL JURISDICTIONPURTIPRASADPRASADPARABPARABDate:2024.04.1816:05:27+0530WRIT PETITION NO. 4417 OF 2022 Blue Angel Constructions Pvt. Ltd. V/s.Assistant Commissioner of Income Tax,Central Circle – 7(1) and Ors. ….Petitioner …Respondents ---- Mr. J.D. Mistri, Senior Advocate a/w Mr. B.V. Jhaveri a/w Ms. BhargaviRaval for Petitioner.Mr. Devvrat Singh for Respondents-Revenue. ---- CORAM : K.R. SHRIRAM & DR. NEELA GOKHALE, JJ. DATED : 16[th] APRIL 2024 P.C. : 1.Petitioner is impugning the Assessment Order dated 30[th]September 2022 under Section 143(3) of the Income Tax Act, 1961 (theAct). Though normally we would have directed petitioner to exercise thealternative remedy available by filing an appeal, in this case it is evidentthat the primary grievance of petitioner is justified. In the petition it hasbeen alleged that petitioner was given less than 15 hours to respond to thenotice because the matter was getting time barred. In the affidavit in reply,it is not denied and strangely stand is taken that petitioner instead offurnishing adequate factual and conclusive explanation on merits is takingtechnical issues like how the show cause notice is vague and no time isbeing allowed. 2.From the show cause notice, copy whereof is at Exhibit “H” tothe petition itself indicates that the time given to respond is less than 15hours. 3.In the circumstances, without expressing any opinion on themerits of the assessment, we hereby quash and set aside the impugnedAssessment Order dated 30[th] September 2022. 4.Petition disposed. 5.The Assessing Officer shall pass fresh Assessment Order on orbefore 30[th] June 2024 after giving personal hearing to petitioner, noticewhereof shall be communicated atleast five working days in advance.Should petitioner wish to file any further details or documents they may doso within two weeks of the portal being opened and notice regardingopening of portal is given to petitioner. (DR. NEELA GOKHALE, J.) (K.R. SHRIRAM, J.)