Wp/9327/2021 Of Sakal Papers Pvt. Ltd v. Asstt. Commissioner Of Income Tax Circle 5 Pune And Ors

PURTIPRASADPARAB IN THE HIGH COURT OF JUDICATURE AT BOMBAYDigitally signed byPURTI PRASAD PARAB CIVIL APPELLATE JURISDICTIONDate: 2021.12.2317:49:50 +0530 WRIT PETITION NO. 9327 OF 2021 Sakal Papers Pvt. Ltdd. V/s. Asstt. Commissioner of Income Tax Circle 5 Pune and Ors. ….Petitioner …Respondents ---- Mr. P.S. Jetley, Senior Advocate a/w Mr. Sameer Dalal for Petitioner.Mr. Suresh Kumar for Respondents. ---- CORAM : K.R. SHRIRAM & AMIT B. BORKAR, JJ. DATED : 22 DECEMBER 2021 P.C. :1. 1.Mr. Suresh Kumar, counsel for respondents and as an Officer ofthe Court, in fairness states that the grievance of petitioner that draftassessment order was not served on the assessee appears to be a justifiedreason and 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 be pleased to issue a Writ ofCertiorari or any other writ order or direction underArticle 226 of the Constitution of India calling for therecords of the case leading to passing of the impugnedorder and after going through the same and examiningthe question of legality thereof quash, cancel and setaside the impugned assessment order dated 28[th]September 2021 (Exhibit - ‘M’) passed under section144 r.w.s. 144B of the Income Tax Act, 1961 byRespondent No.2 as well as the notice of demand dated28[th] September 2021 (Exhibit - ‘O’) issued under section156 of the Income Tax Act, 1961 by Respondent No.2and penalty notice dated 28[th] September, 2021 (Exhibit- ‘P’) issued under section 270 A of the Income Tax Act,1961 by Respondent No.2. 2. 2.In 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. 3.Petition disposed. (AMIT B. BORKAR, J.) (K.R. SHRIRAM, J.)