Quashed

Tatwajnana Vidyapeeth and 3 Ors. v. Additional/Joint/Deputy/Assistant Commissioner of Income Tax/Income-Tax Officer and 3 Ors.

Bombay HC16 Sept 2021WP/1275/2021

Case brief

AI extract

What is this about?

The High Court quashed the assessment order dated April 22, 2021, along with consequent demand and penalty notices under the Income Tax Act, admitting they violated mandatory procedural requirements of Section 144B regarding notice issuance.

What did the court decide?

Assessment order, consequent demand notice under Section 156, and penalty notice under Section 274 read with Section 270A are quashed and set aside.

Tatwajnana Vidyapeeth and 3 Ors. Vs… — Income Tax | Bombay HC (2021)

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Digitally signed by MEERA MEERA MAHESH MAHESH JADHAV JADHAV Date:2021.09.17 11:35:57 +0530

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IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION WRIT PETITION NO. 1275 OF 2021

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 Tatwajnana Vidyapeeth & Ors.

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….Petitioners

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 V/s.

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Additional /Joint / Deputy /Assistant
Commissioner of Income Tax / Income

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Tax Officer & Ors.

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…Respondents

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----

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Mr. Nitin Thakker, Senior Advocate a/w Mr. Aditya Bhatt, i/b Mr. Sameer
Dalal for Petitioners

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Mr. Sham Walve a/w Mr. Pritish Chatterjee for Respondent - Revenue

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 CORAM : K.R. SHRIRAM &
M.S.KARNIK, JJ.
 DATED : 16th SEPTEMBER 2021

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P.C. :

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1The petitioner is impugning the assessment order dated 22nd April
2021 along with the consequential demand notice under Section 156 of the
Income Tax Act (the said Act) and the notice for penalty under Section 274
read with Section 270A of the Act both dated 22nd April 2021 on the ground
that the assessment order itself has been passed in breach of the mandatory
requirements under Section 144B of the Act. One of the requirement, under
Section 144B is to serve upon the assessee a show cause notice alongwith a
draft assessment order. In the affidavit in reply filed by one Ambernath
Khule, the Jurisdictional Assessing Officer, affirmed on 31st August 2021 on
behalf of respondents, in paragraph 5 it is admitted that no specific show
cause notice under Section 144B was issued.

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2In the circumstances, as provided in Sub-Section 9 of Section 144B of
the Act, the assessment order will be non-est. The assessment order which

Meera Jadhav

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is impugned in the petition is, therefore, quashed and set aside. The
consequent demand notice as well as the notice for penalty also are quashed
and set aside. It is open to the department to take steps as advised in

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accordance with law.

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3 Petition accordingly stands disposed.

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4 Registry to take on file the affidavit in rejoinder for completion of

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record.

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(M.S. KARNIK, J.)

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(K.R. SHRIRAM, J.)

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Meera Jadhav

Tatwajnana Vidyapeeth and 3 Ors. v. Additional/Joint/Deputy/Assistant Commissioner of Income Tax/Income-Tax Officer and 3 Ors.

Case brief

What is this about?

What did the court decide?

Tatwajnana Vidyapeeth and 3 Ors. v. Additional/Joint/Deputy/Assistant Commissioner of Income Tax/Income-Tax Officer and 3 Ors.

Case brief

What is this about?

What did the court decide?

What the court decided

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Issues for consideration

Statutes considered

Parties & counsel

Coram

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