Mumbai Shelter Housing Development v. The National Faceless Assessment Centre And 4 ORS.

by GAURI AMIT GAEKWAD Date:

2021.12.22 11:31:56 +0530 GAURI AMIT GAEKWAD 1/2 913.WP-1747-2021.doc

IN THE HIGH COURT OF JUDICATURE AT BOMBAY

ORDINARY ORIGINAL CIVIL JURISDICTION WRIT PETITION NO.1747 OF 2021 Mumbai Shelter Housing Development ....Petitioner V/s.

National Faceless Assessment Centre & Ors.

....Respondents ---- Mr. Dharan V. Gandhi for petitioner.

Mr. Sham V. Walve for respondents - Revenue.

---- CORAM : K.R. SHRIRAM & AMIT B. BORKAR, JJ.

DATED : 20th DECEMBER 2021 P.C. :

Mr. Walve, counsel for respondents and as an Officer of the Court, in fairness states that the grievance of petitioner that opportunity of personal hearing was not considered or granted 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) that this Hon'ble Court may be pleased to issue a Writ of Certiorari or a Writ in the nature of Certiorari or Writ of Mandamus or a Writ in the nature of Mandamus or any other appropriate Writ, Order or direction, calling for the records of the petitioner's case and after going into the legality and propriety thereof, to quash and set aside the assessment order passed under Section 143(3) read with Section 144B of the Act dated 11.05.

2021 (Exhibit T1), the notice of demand in Form No.156 dated 11.05.2021 (Exhibit T2) as well as the show cause notice under Section 274 read with Section 271AAC of the Act dated 11.05.2021 (Exhibit T3).

2/2 913.WP-1747-2021.doc strictly comply with the mandatory provisions prescribed under Section 144 (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. Petition disposed.

(AMIT B. BORKAR, J.) (K.R. SHRIRAM, J.) Gauri Gaekwad