Neelkanth Properties v. Union Of India And 3 ORS

904-wp-3376-2021.doc

IN THE HIGH COURT OF JUDICATURE AT BOMBAY

ORDINARY ORIGINAL CIVIL JURISDICTION WRIT PETITION NO.3376 OF 2021 Neelkanth Properties

...Petitioner

vs.

Union of India and Others

...Respondents

VISHAL SUBHASH PAREKAR Ms. Neha Anchlia a/w. Mr. Naresh Jain and Mr. Mahaveer Jain i/b.Y.K. Jariwala, for the Petitioner.

Mr. Akhileshwar Sharma, for the Respondents VISHAL SUBHASH PAREKAR Date: 2022.03.09 10:30:13 +0530 CORAM :

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

DATE :

MARCH 08, 2022 P.C.:

.

Heard the counsels.

2.

We find that grievance raised in the Petition is not unjustifiable.

3.

In the assessment order dated 11th September, 2021 impugned in Petition, it is stated that Assessee has not replied to the show cause notice dated 2nd September, 2021 when in fact Assessee has responded seeking an adjournment of one week. Thereafter, on 11th September, 2021 a reply has been filed. 4.

In the circumstances, the assessment order dated 11th September, 2021 is quashed and set aside.

5.

Respondents are directed to hear Petitioner denovo and pass the assessment order after complying with the mandatory Vishal Parekar 1/2

904-wp-3376-2021.doc provisions of Section 144B of the Income Tax Act, 1961. 6.

The concerned authority shall give a personal hearing to Petitioner before passing any order and the date of personal hearing shall be communicated at least seven working days in advance. If concerned authority is going to rely on any order or judgment of any Court or Tribunal other than those referred to in the impugned order, a list thereof shall also be provided along with notice for personal hearing. The order passed shall deal with all submissions made by Petitioner and shall contain reasons for the conclusion arrived at.

7.

The assessment proceeding to be completed by 31st May, 2022.

8.

Petition accordingly disposed.

9.

No order as to costs.

(N. J. JAMADAR, J.) (K. R. SHRIRAM, J.) Vishal Parekar 2/2