Bombay High Court
Vj Jindal Cocoa Private Limited vs National E-Assessment Centre (Neac) ... on 8 February, 2022
Author: N. J. Jamadar
Bench: K.R. Shriram, N. J. Jamadar
923-wp-1242-2021.doc
IN THE HIGH COURT OF JUDICATURE AT BOMBAY
ORDINARY ORIGINAL CIVIL JURISDICTION
WRIT PETITION NO.1242 OF 2021
VJ Jindal Coco Private Limited ...Petitioner
vs.
VISHAL National e-Assessment Centre (NeAC or NFAC)
SUBHASH and Others ...Respondents
PAREKAR
Digitally signed by
VISHAL SUBHASH
PAREKAR
Mr. Devendra Jain a/w. Ms. Radha Halbe, for the Petitioner.
Date: 2022.02.08 Mr. Sham Walve, for the Respondents-Revenue.
17:48:25 +0530
CORAM : K.R. SHRIRAM &
N. J. JAMADAR, JJ.
DATE : FEBRUARY 08, 2022
P.C.:
. Mr. Walve states that he has considered the Petition and finds
that grievance raised by the Petitioner in the Petition is not unjustified. Mr. Walve states that Court may therefore quash and set aside the assessment order dated 6th April, 2021, notice of demand issued under section 156 of the Income Tax Act, 1961 dated 6 th April, 2021 and show cause notice for initiating penalty proceeding also dated 6th April, 2021.
2. In view of the statement made by Mr. Walve, the assessment order, notice of demand and show cause notice for initiating penalty proceeding all dated 6th April, 2021 are quashed and set aside. Vishal Parekar 1/2
923-wp-1242-2021.doc
3. Matter is remanded for de novo consideration to the authority who shall pass a fresh assessment order within 12 weeks from today, in accordance with law and strictly in accordance with the mandatory provisions of section 144 (B) of the Act.
4. Before passing any order, a personal hearing shall be granted and the time and date of the personal hearing shall be intimated at least one week in advance to the Petitioner.
5. If the Respondent is going to rely on any order or judgment of any Court or Tribunal, Respondent shall provide a copy thereof to Petitioner's representative before the personal hearing so that Petitioner can deal with/ distinguish those orders/judgments.
6. Petition accordingly disposed.
(N. J. JAMADAR, J.) (K. R. SHRIRAM, J.)
Vishal Parekar 2/2