DEV MARKETING vs ASSESSMENT UNIT (ADDITIONAL/JOINT/DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX) N.F.A.C. AND 3 ORS

Judgment text excerpt

29. WP 4432-2022 (J).doc IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION WRIT PETITION NO. 4432 OF 2022 Dev Marketing .Petitioner Flat No. 11/12, Plot No. 10, Jeevan Jyoti Building, Tarun Bharat Society, Chakala, Andheri(E), Mumbai – 400 099. Vs. 1. The Assessment Unit [Additional/Joint/ .Respondents Deputy/Assistant Commissioner of Income Tax], National Faceless Assessment Centre, Room 401, 2nd Floor, E Ramp, Jawaharlal Nehru Stadium, Delhi – 110 003. 2. The Deputy Commissioner of Income Tax-26(1) Bandra – Kurla Complex, Mumbai. 3. The Pr. Commissioner of Income Tax – 26 C-11, 6th Floor, Bandra – Kurla Complex, Mumbai. 4. Union of India, Aaykar Bhavan, M. K. Road, Mumbai. Mr. Mandar Limaye, Advocate, for the Petitioner Mr. Akhileshwar Sharma a/w. Ms. Shraddha Worlikar, Advocates, for the Respondents Anand 1 of 4 29. WP 4432-2022 (J).doc CORAM : M. S. SONAK & JITENDRA JAIN, JJ. DATE : 21.04.2025 ORAL JUDGMENT (PER: M. S. SONAK, J.) 1. Heard learned Counsel for the parties. 2. Rule. The rule is made returnable forthwith. By consent, the Petition is taken up for final hearing. 3. The Petitioner challenges the impugned assessment Order dated 09.08.2022 on the ground that the same was made in breach of the principles of natural justice. Learned Counsel for the Petitioner pointed out that though the Petitioner had requested explicitly for a personal hearing, the same was not granted to the Petitioner in violation of the provisions of Section 143(3) r/w. 144B of the I. T. Act. 4. Mr. Shashikant Singh, the Assistant Commissioner of Income Tax, has filed an Affidavit in this matter. Paragraphs 6 to 11 of this Affidavit are relevant and are transcribed below for the convenience of reference: - “6. In the case of Petitioner, notice u/s 143(2) dated