Sanctum Wealth Private Limited v. National Faceless Assessment Centre New Delhi Through Pccit And ORS

IN THE HIGH COURT OF JUDICATURE AT BOMBAY

ORDINARY ORIGINAL CIVIL JURISDICTION Digitally signed by SMITA RAJNIKANT JOSHI Date:

2025.07.01 15:53:50 +0530 WRIT PETITION NO. 2285 OF 2025 SMITA RAJNIKANT JOSHI Sanctum Wealth Private Limited .. Petitioner.

Versus

National Faceless Assessment Centre, New Delhi & Others .. Respondents.

Adv. Percy Pardiwalla, Sr. Advocate with Adv. Nishat Thakkar, Adv. Jasmin Amalsadvala i/b. Lumiere Law Partners, for the Petitioner. Adv. Shilpa Goel, for Respondent Nos.1 & 2.

CORAM:

B. P. COLABAWALLA & FIRDOSH P. POONIWALLA, JJ.

DATE:

P. C.

Mentioned. With the consent of the parties, taken out of turn. The above Writ Petition challenges the legality and validity of the impugned Assessment Order dated 21st March, 2025 passed under Section 143 (3) r/w Section 144B of the Income Tax Act, 1961. What is also challenged is the computation sheet, a demand notice, both also of the same date. The main ground on which the challenge is laid is that there has been a complete breach of the principles of natural justice whilst passing the Assessment Order.

To put it in a nutshell, it is the case of the Petitioner that in the Reply filed on 11th March, 2025, the Petitioner specifically asked for a personal hearing. Not only a personal hearing was denied to the Petitioner, but in fact, the contentions raised by the Petitioner in the Reply have not even being considered in the impugned order. It is on this basis, that the writ jurisdiction of this Court is invoked.

Ms. Goel, the learned Advocate appearing on behalf of the Income Tax Department (Respondent Nos. 1 & 2) states that the Department needs two weeks time to file an Affidavit in Reply to the above Writ Petition. Acceding to her request, we direct that the Affidavit in Reply, if any, shall be filed on or before 14th July, 2025 and a copy of the same shall be served on the Advocate for the Petitioner. If the Petitioner wants to file any Affidavit in Rejoinder, they may do so on or before 21st July, 2025 and serve copy of the same on the Advocate appearing for the Department. We now place the above matter on 22nd July, 2025. In the meanwhile and without prejudice to the rights and contentions of all the parties, we direct that the impugned Assessment Order dated 21st March, 2025 and all proceedings arising therefrom, shall remains stayed until further orders.

Stand over to 22nd July, 2025.

This order will be digitally signed by the Private Secretary/ Personal Assistant of this Court. All concerned will act on production by fax [FIRDOSH P. POONIWALLA, J.] [B. P. COLABAWALLA, J.]