Remanded

Anjuman Darad Mandane Talim O Tarakki Trust Mahad v. Additional Commissioner of Income Tax and Ors.

Bombay HC21 Dec 2021WP/4441/2021

Case brief

AI extract

What is this about?

The High Court granted a writ of certiorari to set aside the impugned assessment order without a prior showcause notice or hearing. The matter was remanded for de novo consideration with directions to strictly comply with Section 144B of the Income Tax Act, 1961.

What did the court decide?

Writ of certiorari granted setting aside the impugned Assessment Order; matter remanded for de novo consideration.

Anjuman Darad Mandane Talim O Tarakki Trust Mahad Vs Additional… — Income Tax | Bombay HC (2021)

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1 924-WP 4441-21.odt

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IN THE HIGH COURT OF JUDICATURE AT BOMBAY

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CIVIL APPELLATE JURISDICTION

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WRIT PETITION NO.4441 OF 2021

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Anjuman Darad Mandane Talim O Tarakki ] Trust Mahad ] … Petitioner

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Versus

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Additional/Joint/Deputy/Assistant Commissioner ] of Income Tax/Income Tax Officer, ] National E-Assessment Centre, Delhi & Ors. ] … Respondents

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Mr. Riyaz Padvekar a/w Tanzil R. Padvekar for Petitioner. Mr. Sham V. Walve a/w Mr. Pritish Chatterjee for Respondents – Revenue.

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CORAM :- K. R. SHRIRAM & AMIT B. BORKAR, JJ. DATE :- 21 DECEMBER, 2021

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P. C. :-

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Mr. Walve, learned Counsel for Respondents and as an Officer

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of the Court, in fairness states that the grievance of Petitioner that showcause notice-cum-draft Assessment Order was not issued and final order came to be passed, appears to be a justified reason and therefore, the Court may grant prayer clause (a) and remand the matter for de novo consideration. Prayer clause (a) reads as under :

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“(a) issue a Writ of Certiorari or a Writ in the nature of Certiorari or Writ of Mandamus or Writ in the nature of Mandamus or any other appropriate Writ, direction of Order under Article 226 of the Constitution of India

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URS 1 of 2

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Digitally signed UMESH by UMESHRAMESH RAMESH SHINDE SHINDE Date:2021.12.23 11:15:30 +0530

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2 924-WP 4441-21.odt

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setting aside impugned Assessment Order with direction to the Respondents to pass fresh Assessment Order for the A.Y.2018-19 after giving reasonable opportunity of being heard and also to allow Petitioner to file required document and information and then to pass reason Assessment Order as per the provisions of law.”

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In view of the above, we hereby grant prayer clause (a) quoted above and remand the matter for de novo consideration with a direction to the concerned authority to pass the Assessment Order and strictly comply with the mandatory provisions prescribed under Section 144B 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 at least 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.)

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URS 2 of 2

Anjuman Darad Mandane Talim O Tarakki Trust Mahad v. Additional Commissioner of Income Tax and Ors.

Case brief

What is this about?

What did the court decide?

Anjuman Darad Mandane Talim O Tarakki Trust Mahad v. Additional Commissioner of Income Tax and 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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