Ntt Global Networks Pvt Ltd (Erstwhile Known As Virtela India Pvt Ltd) v. Additional/Joint/Deputy/Assistant Commissioner Of Income Tax/Income Tax Officer And 2 ORS

1/2 913-WP-1301-2021.doc Digitally signed by PURTI PRASAD PARAB Date:

2022.01.13 11:59:52 +0530 PURTI PRASAD PARAB

IN THE HIGH COURT OF JUDICATURE AT BOMBAY

ORDINARY ORIGINAL CIVIL JURISDICTION WRIT PETITION NO. 1301 OF 2021 NTT Global Networks Private Limited (Erstwhile Known as Virtela India Private Limited) ....Petitioner V/s.

Additional/Joint/Deputy/Assistant Commissioner of Income Tax/ Income Tad Officer and Ors.

...Respondents

---- Mr. Percy Pardiwalla, Senior Advocate a/w Mr. Jeet Kamdar i/b Mr. Sameer Dalal for Petitioner.

Mr. Sham V. Walve for Respondents.

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

DATED : 11th JANUARY, 2022 P.C. :

1.

After hearing Mr. Pardiwalla and Mr. Walve following order is passed :

(a) The Assessment Order dated 1st March, 2021, since it is passed without complying with the mandatory requirements of Section 144C of the Income Tax Act, 1961, is quashed and set aside.

2.

The matter is remanded for denovo consideration to proceed further in accordance with law.

Purti Parab

2/2 913-WP-1301-2021.doc 3.

From the time the petition was instituted till date, except between 10th June, 2021 to 23rd June, 2021, will be excluded from the time limit prescribed for completion of assessment. 4.

Petition disposed.

(N. J. JAMADAR, J.) (K.R. SHRIRAM, J.) Purti Parab