Allowed

Prakash Jethalal Thakkar v. National Faceless Assessment Centre and 2 Ors.

Bombay HC8 Dec 2021WP/2727/2021

Case brief

AI extract

What is this about?

A writ petition against an Income Tax Assessment Order passed without a requested personal hearing. The High Court of Bombay quashed the order, the notice of demand, and the show cause notice, directing the authority to provide a personal hearing.

What did the court decide?

Assessment Order issuing date 27.09.2021 along with notice of demand and show cause notice dated 27.09.2021 were quashed and direction was given to Respondent "shall give at least one week advance not

Prakash Jethalal Thakkar Vs National Faceless Assessment Centre… — Income Tax | Bombay HC (2021)

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Digitally signed by PURTI PURTI PRASAD PRASAD PARAB PARAB Date: 2021.12.10 15:02:13 +0530

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

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WRIT PETITION NO. 2727 OF 2021

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Prakash Jethalal Thakkar….Petitioner
 V/s.
National Faceless Assessment Centre
and Ors.…Respondents

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Mr. K. Gopal i/b Mr. Jitendra Singh for Petitioner.
Mr. Sham V. Walve a/w Mr. Pritish Chatterjee for Respondents-Revenue.

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 ----

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 CORAM : K.R. SHRIRAM &
AMIT B. BORKAR, JJ.
 DATED : 8th DECEMBER 2021

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P.C. :

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1.Mr. Walve states that petitioner’s averments that it had sought a
personal hearing in its reply dated 19th May, 2021 and the Assessment
Order dated 27th September, 2021 has been passed by referring to the reply
but by not giving a personal hearing as requested for by petitioner appears
to be correct. Therefore, the Assessment Order dated 27th September, 2021
is quashed and set aside. Respondent is directed to give a personal hearing
and pass such order as he deems fit within six weeks from today.

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2.Respondent shall give at least one week advance notice about
date and time of personal hearing and that shall be only on working days.
In view of the above, the consequential notice of demand dated 27th
September, 2021 issued under Section 156 of the Act and the show cause

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Purti Parab

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908-WP-2727-2021.doc

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notice for initiating penalty proceedings dated 27th September, 2021 under
Section 274 read with Section 270 (A) of the Income Tax Act, 1961 are also
quashed and set aside.

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3.Petition disposed.

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(AMIT B. BORKAR, J.)

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(K.R. SHRIRAM, J.)

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Purti Parab

Prakash Jethalal Thakkar v. National Faceless Assessment Centre and 2 Ors.

Case brief

What is this about?

What did the court decide?

Prakash Jethalal Thakkar v. National Faceless Assessment Centre and 2 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

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