Tata Aig General Insurance Company Ltd. v. Add/Joint/Deputy/Assistant Commissioner Of Income Tax/Income Tax Officer And 2 ORS

Digitally signed by MEERA MAHESH JADHAV Date:

2022.03.01 15:16:57 +0530 1/2 918-2603-21.doc MEERA MAHESH JADHAV

IN THE HIGH COURT OF JUDICATURE AT BOMBAY

ORDINARY ORIGINAL CIVIL JURISDICTION WRIT PETITION NO.2603 OF 2021 Tata AIG General Insurance Company Ltd.

....Petitioner V/s.

Add /Joint / Deputy / Assistant Commissioner of Income Tax / Income Tax Officer & Ors.

...Respondents

---- Mr P J Pardiwalla, Senior Advocate i/b Mr Atul K Jasani for the Petitioner Mr Suresh Kumar for the Respondents ---- CORAM : K.R. SHRIRAM & N.J. JAMADAR, JJ DATED : 28th FEBRUARY 2022 P.C. :

Mr. Suresh Kumar in fairness states that the grievance raised by petitioner in the petition appears to be justified and the court may grant prayer clause (a) and remand the matter for denovo consideration. Mr. Pardiwalla, naturally has no objection.

Accordingly, the order dated 30th September 2021 is quashed and set aside and the matter is remanded for denovo consideration. The concerned authority shall strictly comply with the provisions of Section 144B of the Income Tax Act 1961 and also grant a personal hearing before passing any order. Notice of personal hearing to be given to petitioner at least 7 days in advance. If respondents wishes to rely on any judgments or order passed by any Court or Tribunal, they shall provide a list 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 Meera Jadhav

2/2 918-2603-21.doc assessment order.

After completing the above proceedings, the final assessment order shall be passed within 12 weeks from the date of this order being uploaded. Petition disposed. No order as to costs.

(N. J. JAMADAR, J.) (K.R. SHRIRAM, J.) Meera Jadhav