Dlecta Foods Pvt.Ltd. v. National E-Assessment Centre And 3 ORS.

by GAURI AMIT GAEKWAD Date:

2022.03.09 10:43:06 +0530 1/2 424.WP-1189-2022.doc GAURI AMIT GAEKWAD

IN THE HIGH COURT OF JUDICATURE AT BOMBAY

ORDINARY ORIGINAL CIVIL JURISDICTION WRIT PETITION NO.1189 OF 2022 Dlecta Foods Private Limited ....Petitioner V/s.

National e-Assessment Centre & Ors. ....Respondents ---- Ms. Arati Vissanji for petitioner.

Mr. Sham V. Walve for respondents-Revenue ---- CORAM : K.R. SHRIRAM & N.J. JAMADAR, JJ.

DATED : 7th MARCH 2022 P.C.:

Mr. Walve, counsel for respondents and as an Officer of the Court, in fairness states that the grievance of petitioner that show cause notice cum draft assessment order was not issued before passing the assessment order appears to be a justified reason and therefore, the Court may grant prayer clause - (a) and remand the matter for denovo consideration. Prayer clause - (a) reads as under : (a) this Hon'ble Court may be pleased to issue under Article 226 of the Constitution of India an appropriate direction, order or writ including a writ in the nature of Certiorari calling for the records of the case and after satisfying itself as to the legality thereof, quash and set aside the order dated 27.04.2021 passed by the Respondent No.1 under Sec. 143(3) read with sec. 144B of the Act (Exhibit "F") for the relevant Assessment Year.

In view of the above, we hereby grant prayer clause - (a) quoted above and remand the matter for denovo consideration with a direction to the concerned authority to pass the assessment order and strictly comply with the mandatory provisions prescribed under Section 144 Gauri Gaekwad

2/2 424.WP-1189-2022.doc (B) of the Income Tax Act, 1961 including considering all the submissions made by petitioner and also granting a personal hearing. Notice about personal hearing shall be given atleast seven days in advance and the assessment order, after complying with the procedure required, shall be passed within twelve weeks of this order getting uploaded. If the authority is going to rely on any order or judgment of any High Court or Tribunal, then a list thereof shall be provided to petitioner alongwith the notice of personal hearing so that petitioner may be able to deal with/distinguish those orders/judgments.

Petition disposed.

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