Prl Developers Pvt Ltd v. Assistant Commissioner Of Income Tax Circle 7(3)(2) And 4 ORS

Digitally signed by GAURI AMIT GAEKWAD Date:

2022.02.02 11:01:04 +0530 1/2 435.WP-493-2021.doc GAURI AMIT GAEKWAD

IN THE HIGH COURT OF JUDICATURE AT BOMBAY

ORDINARY ORIGINAL CIVIL JURISDICTION WRIT PETITION NO.493 OF 2021 PRL Developers Private Limited ....Petitioner V/s.

Assistant Commissioner of Income Tax Circle - 7(3)(2) and Ors.

....Respondents ---- Mr. J. D. Mistri, Senior Advocate a/w. Mr. Madhur Agrawal and Mr. Upendra Lokegaonkar i/b. Mint & Confreres for petitioner. Mr. Suresh Kumar for respondents.

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

DATED : 31st JANUARY 2022 P.C. :

Mr. Mistri states that there is an order dated 28th February 2020 stating that there shall be stay of recovery of demand pursuant to the assessment order dated 25th December 2019 for the Assessment year 20162017. Mr. Mistri states that if the appeal itself is directed to be disposed by respondent no.4 within a reasonable period and the stay is continued until the appeal is disposed, this petition can be disposed with suitable directions. Mr. Suresh Kumar states that reasonable time be granted for disposing the appeal.

Therefore, we pass the following order :

(a) respondent no.4/the appropriate authority shall dispose the Appeal No.CIT (A) 13, Mumbai/10306/ 2019-20 within six weeks from the date of this order getting uploaded;

(b) the authority shall also grant a personal hearing to petitioner and communicate the date atleast one week in advance;

Gauri Gaekwad

2/2 435.WP-493-2021.doc (c) If respondent wishes to rely on any judgments or order passed by any Court or Tribunal, he shall provide a copy thereof to petitioner and give them an opportunity to deal with those judgments or distinguish those judgments and those submissions of petitioner shall also be dealt with in the assessment order.

The ad-interim order granted on 28th February 2020 shall continue until the appeal is disposed and for two weeks thereafter. Petition accordingly stands disposed.

We clarify that we have not made any observation on the merits of the case.

(N.J. JAMADAR, J.) (K.R. SHRIRAM, J.) Gauri Gaekwad