IN THE HIGH COURT OF JUDICATURE AT BOMBAY…
Impugned assessment order dated 5th May 2021 quashed and petition remanded for fresh consideration complying with Section 144B of the Income Tax Act.
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Digitally signed by MEERA MEERA MAHESH MAHESH JADHAV JADHAV Date: 2022.01.04 11:02:30 +0530
907-wp-1292-21.doc
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IN THE HIGH COURT OF JUDICATURE AT BOMBAY
ORDINARY ORIGINAL CIVIL JURISDICTION
WRIT PETITION NO.1292 OF 2021
Ashok Chaganlal Thakkar
….Petitioner
V/s.
National e-Assessment Center (NeAC) & Ors.…Respondents
----
Mr. Devendra H. Jain a/w Ms RAdha Halbe for Petitioner
Mr. Sham Walve for Respondents-Revenue
----
CORAM : K.R. SHRIRAM &
R. N. LADDHA, JJ
DATED : 3rd JANUARY 2022
P.C. :
1In view of what is stated in paragraph 3 of the additional affidavit in
reply of Harish Dahia, Income Tax Officer, affirmed on 26th October 2021,
the assessment order dated 5th May 2021 impugned in this petition is
quashed and set aside. Petition is remanded for fresh consideration. The
Revenue / the Assessing Officer shall strictly comply with the mandatory
requirements under Section 144B of the Income Tax Act 1961 and also the
order passed by the ITAT on 28th November 2019 and dispose the matter in
accordance with law within 12 weeks from the date of this order being
uploaded. Respondents shall also give a personal hearing and notice of
personal hearing shall be given minimum 7 days in advance.
2Petition disposed.
(R. N. LADDHA, J)
(K.R. SHRIRAM, J.)
Meera Jadhav
Ashok Chaganlal Thakkar
National e-Assessment Center (NeAC) & Ors.
K.R. SHRIRAM
R. N. LADDHA
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court