Remanded

Mumbai Shelter Housing Development v. the National Faceless Assessment Centre and 4 Ors.

Bombay HC20 Dec 2021WP/1747/2021

Case brief

AI extract

What is this about?

In this writ petition, the High Court held that the grievance regarding the denial of a personal hearing was justified. It issued a writ to quash the order dated 11.05.2021 and remanded the matter for de novo consideration with a direction to comply with mandatory procedural requirements under the Income Tax Act, 1961.

What did the court decide?

Petition to quash assessment order, notice of demand, and show cause notice allowed; matter remanded for de novo consideration with directions to grant personal hearing and comply with Section 144B pr

Mumbai Shelter Housing Development Vs the National Faceless… — Income Tax | Bombay HC (2021)

¶1

Digitally signed by GAURI GAURI AMIT AMIT GAEKWAD GAEKWAD Date: 2021.12.22 11:31:56 +0530

¶2

913.WP-1747-2021.doc

¶3

1 / 2

¶4

IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION

¶5

WRIT PETITION NO.1747 OF 2021

¶6

Mumbai Shelter Housing Development ….Petitioner

¶7

 V/s.

¶8

National Faceless Assessment Centre & Ors. ….Respondents

¶9

----

¶10

Mr. Dharan V. Gandhi for petitioner.
Mr. Sham V. Walve for respondents - Revenue.

¶11

 ----
 CORAM : K.R. SHRIRAM &
AMIT B. BORKAR, JJ.
 DATED : 20th DECEMBER 2021

¶12

P.C. :

¶13

1Mr. Walve, counsel for respondents and as an Officer of the
Court, in fairness states that the grievance of petitioner that opportunity of
personal hearing was not considered or granted appears to be a justified
reason and therefore, the Court may grant prayer clause - (a) and remand

¶14

the matter for denovo consideration. Prayer clause - (a) reads as under :

¶15

(a) that this Hon’ble Court may be pleased to issue a Writ of
Certiorari or a Writ in the nature of Certiorari or Writ of
Mandamus or a Writ in the nature of Mandamus or any other
appropriate Writ, Order or direction, calling for the records
of the petitioner’s case and after going into the legality and
propriety thereof, to quash and set aside the assessment
order passed under Section 143(3) read with Section 144B of
the Act dated 11.05.2021 (Exhibit T1), the notice of demand
in Form No.156 dated 11.05.2021 (Exhibit T2) as well as the
show cause notice under Section 274 read with Section
271AAC of the Act dated 11.05.2021 (Exhibit T3).

¶16

2In view of the above, we hereby grant prayer clause - (a)

¶17

quoted above and remand the matter for denovo consideration with a
direction to the concerned authority to pass the assessment order and

¶18

Gauri Gaekwad

¶19

913.WP-1747-2021.doc

¶20

2 / 2

¶21

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.

¶22

3 Petition disposed.

¶23

(AMIT B. BORKAR, J.)(K.R. SHRIRAM, J.)

¶24

Gauri Gaekwad

Mumbai Shelter Housing Development v. the National Faceless Assessment Centre and 4 Ors.

Case brief

What is this about?

What did the court decide?

Mumbai Shelter Housing Development v. the National Faceless Assessment Centre and 4 Ors.

Case brief

What is this about?

What did the court decide?

What the court decided

A compact analysis

Issues for consideration

Statutes considered

Parties & counsel

Coram

Case details

Similar cases

M/S Saral Enterprises Iii. Vs the Asst.Commissioner of Income-Tax.

Saral Enterprises-Iii. Vs the Asstt.Commissiner of Income-Tax.

M/S.Saral Enterprises-Iii Vs the Asstt.Commissioner of Income Tax.

Gsa Constructions Vs the National Faceless Assessment Centre and 4 Ors.

Pravin Viram Satra Vs National E-Assessment Centre(NeAC)(Also as National Facelesse-Assessment Centre or Nfac and 4 Ors.

Sharvah Multitrade Company Private Limited Vs Income Tax Officer Ward 4(3)(1), Mumbai and Anr.