Erik Mark Jacob Master v. Income Tax Officer Ward 34 (1)(1) And 3 ORS.

Digitally signed by MEERA MAHESH JADHAV Date:

2022.01.25 15:36:07 +0530 1/2 905-wp-3305-21.doc MEERA MAHESH JADHAV

IN THE HIGH COURT OF JUDICATURE AT BOMBAY

ORDINARY ORIGINAL CIVIL JURISDICTION WRIT PETITION NO.3305 OF 2021 Erik Mark Jacob Master ....Petitioner V/s.

Income Tax Officer Ward 34(1)(1) & Ors.

...Respondents

---- Mr. Nishant Thakkar i/b Lumiere Law Partners for Petitioner Mr. Sham Walve for Respondents-Revenue ---- CORAM : K.R. SHRIRAM & N.J. JAMADAR, JJ DATED : 24th JANUARY 2022 P.C. :

Mr. Walve, counsel for respondents and as an Officer of the Court, in fairness states that the grievance of petitioner that they have not been granted a personal hearing appears to be a justified reason and therefore, the Court may grant prayer clause - (a) and remand the matter for denovo consideration.

2/2 905-wp-3305-21.doc notice dated May 24, 2021 (Exhibit AO) and the issue of the impugned penalty notices dated May 24, 2021 and June 17, 2021 (Exhibits AP & AQ)"

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 (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.

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