Vijaykumar Baldev Bajaj v. Additional Commissioner Of Income Tax And ORS

911_WP1192_22 modified.doc

IN THE HIGH COURT OF JUDICATURE AT BOMBAY

CIVIL APPELLATE JURISDICTION WRIT PETITION NO.1192 OF 2022 Vijaykumar Baldev Bajaj ...

Petitioner Vs.

Additional / Joint / Deputy /Assistant Commissioner of Income-tax / Income-tax Officer, National Faceless Assessment Centre and others ...

Respondents Mr. Madhur Agarwal a/w. Mrs. Priyanka Sumeet Bora for Petitioner. Mr. Sham Walve i/b. Mr. Suresh Kumar for Respondents. CORAM : K. R. SHRIRAM & N. J. JAMADAR, JJ.

DATE :

FEBRUARY 08, 2022 P.C. :- 1.

Mr. Walve states that he has considered the petition and finds that grievance raised by petitioner in the petition is not unjustified. Mr.Walve states that Court may, therefore, quash and set aside the assessment order dated 29th September 2021 for the assessment year 2016-17. 2.

In view of the statement made by Mr. Walve, assessment order dated 29th September 2021 is quashed and set aside. 3.

Matter is remanded for de novo consideration to the authority who shall pass a fresh assessment order within twelve weeks from today, in accordance with law and strictly in accordance with the mandatory provisions of Section 144-B of the Act.

4.

Before passing any order, a personal hearing shall be granted and the date and time of personal hearing shall be intimated at least one week in advance to the petitioner.

5.

If respondent is going to rely on any order or judgment of any 1/2

911_WP1192_22 modified.doc Court or Tribunal, he shall provide a copy thereof to petitioner's representative before the personal hearing so that petitioner can distinguish or deal with those orders / judgments. 6.

Petition accordingly disposed.

(N. J. JAMADAR, J.) (K. R. SHRIRAM, J.) Minal Parab This order is corrected and uploaded as per the order dated 14th February 2022. 2/2