Eaton Fluid Power Limited v. The Assessing Officer National Faceless Assessment Centre

926_WP914_22.doc

IN THE HIGH COURT OF JUDICATURE AT BOMBAY

CIVIL APPELLATE JURISDICTION WRIT PETITION NO.914 OF 2022 Eaton Fluid Power Limited ...

Petitioner Vs.

Assessing Officer, National Faceless Assessment Centre ...

Respondent Mr. P. J. Pardiwalla, Senior Advocate i/b. Mr. Paras S. Savla for Petitioner.

Mr. Sham Walve for Respondents.

CORAM : K. R. SHRIRAM & N. J. JAMADAR, JJ.

DATE :

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

Heard the counsel and also considered the documents annexed to the petition.

2.

We are satisfied that the observations of the Assessing Officer contained in paragraphs 6 and 7 of the order dated 1st September 2021 (impugned in this petition) are incorrect. Petitioner has filed objections before the DRP to the assessment order dated 23rd May 2021 and the same have been even communicated to the respondents. 3.

In the circumstances, assessment order dated 1st September, 2021 for A.Y. 2017-18 is quashed and set aside. Any consequential order passed therein is also quashed and set aside. 4.

Petition disposed of.

5.

We have not made any observation on the merits of the case. (N. J. JAMADAR, J.) (K. R. SHRIRAM, J.) 1/1 Minal Parab