Allowed

Sakal Papers Pvt. Ltd. v. Asstt. Commissioner of Income Tax Circle 5 Pune and Ors.

Bombay HC22 Dec 2021WP/9327/2021

Case brief

AI extract

What is this about?

The High Court allowed the writ petition, granting relief on the ground that the draft assessment order was not served. It remanded the matter for denovo consideration, directing the authority to comply with mandatory procedural provisions of the Income Tax Act, 1961.

What did the court decide?

The matter is remanded for denovo consideration with a direction to comply with Section 144B of the Income Tax Act, 1961, grant a personal hearing, and pass a fresh order within twelve weeks.

Sakal Papers Pvt. Ltd. Vs Asstt. Commissioner of… — Writ and Judicial Review | Bombay HC (2021)

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940-WP 9327-2021.doc

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PURTI PRASAD PARAB

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Digitally signed by PURTI PRASAD PARAB Date: 2021.12.23 17:49:50 +0530

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 IN THE HIGH COURT OF JUDICATURE AT BOMBAY
 CIVIL APPELLATE JURISDICTION

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WRIT PETITION NO. 9327 OF 2021

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Sakal Papers Pvt. Ltdd.….Petitioner
 V/s.
Asstt. Commissioner of Income
Tax Circle 5 Pune and Ors. …Respondents

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----

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Mr. P.S. Jetley, Senior Advocate a/w Mr. Sameer Dalal for Petitioner.
Mr. Suresh Kumar for Respondents.

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 ----

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 CORAM : K.R. SHRIRAM &
AMIT B. BORKAR, JJ.
 DATED : 22ND DECEMBER 2021

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P.C. :

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1.Mr. Suresh Kumar, counsel for respondents and as an Officer of
the Court, in fairness states that the grievance of petitioner that draft
assessment order was not served on the assessee appears to be a justified
reason and therefore, the Court may grant prayer clause - (a) and remand

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

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(a) that this Hon’ble Court be pleased to issue a Writ of
Certiorari or any other writ order or direction under
Article 226 of the Constitution of India calling for the
records of the case leading to passing of the impugned
order and after going through the same and examining
the question of legality thereof quash, cancel and set
aside the impugned assessment order dated 28th
September 2021 (Exhibit - ‘M’) passed under section
144 r.w.s. 144B of the Income Tax Act, 1961 by
Respondent No.2 as well as the notice of demand dated
28th September 2021 (Exhibit - ‘O’) issued under section
156 of the Income Tax Act, 1961 by Respondent No.2
and penalty notice dated 28th September, 2021 (Exhibit
- ‘P’) issued under section 270 A of the Income Tax Act,
1961 by Respondent No.2.

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Purti Parab

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940-WP 9327-2021.doc

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

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(K.R. SHRIRAM, J.)

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Purti Parab

Sakal Papers Pvt. Ltd. v. Asstt. Commissioner of Income Tax Circle 5 Pune and Ors.

Case brief

What is this about?

What did the court decide?

Sakal Papers Pvt. Ltd. v. Asstt. Commissioner of Income Tax Circle 5 Pune 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

Case details

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