Allowed

Ecl Finance Ltd. v. National Faceless Assessment Centre and 3 Ors.

Bombay HC23 Dec 2021WP/2556/2021

Case brief

AI extract

What is this about?

In this writ petition, the Court granted a prayer for certiorari to quash prior orders and notices, directing the respondent authority to conduct a personal hearing and pass a new assessment order within the statutory timeline, strictly complying with Section 144(B) of the Income Tax Act.

What did the court decide?

Quashment of the order dated 19 September 2021 and notice of demand dated 19 September 2021; remand for *de novo* consideration with directions to grant personal hearing and pass the assessment order

Ecl Finance Ltd. Vs National Faceless Assessment Centre and 3 Ors. — Income Tax | Bombay HC (2021)

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rsk

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 1 907-WP-2556-21.doc

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

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WRIT PETITION NO.2556 OF 2021

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ECL Finance Ltd.

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...Petitioner

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Vs.

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National Faceless Assessment Centre
& Ors....Respondents

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Mr. Jitendra Jain a/w. Mr. Viraaj Y. Bhate i/b PDS Legal for Petitioner.
Mr. Suresh Kumar for Respondents.

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CORAM:K. R. SHRIRAM &
AMIT B. BORKAR, JJ.
DATED:23 DECEMBER 2021.

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P. C. :

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Mr. Suresh Kumar, counsel for respondents and as an Officer

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of the Court, in fairness states that the grievance of petitioner that
opportunity of personal hearing was not considered or granted appears to

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be a justified reason and therefore, the Court may grant prayer clause –
(a). Prayer clause - (a) reads as under :

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"(a)that this Hon’ble Court may be pleased to issue a Writ of
Certiorari or a Writ in the nature of Certiorari or any other
appropriate Writ, Order or direction, calling for the records of
the petitioner’s case and after examining the legality and
validity thereof quash and set aside the order dated 19
September 2021 and notice of demand dated 19 September

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Digitally signed by RAJESHWARISUBODH RAJESHWARISUBODHKARVE KARVE Date: 2022.01.03 11:19:02 +0530

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 2 907-WP-2556-21.doc

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rsk

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2021 being Exhibits A-1 and A-2 respectively."

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

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3. Petition disposed.

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

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Ecl Finance Ltd. v. National Faceless Assessment Centre and 3 Ors.

Case brief

What is this about?

What did the court decide?

Ecl Finance Ltd. v. National Faceless Assessment Centre and 3 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

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