VIMAL TRADING vs NATIONAL FACELESS ASSESSMENT CENTRE AND ORS

Judgment text excerpt

JUDGMENT- VIMAL TRADING- WP FEB 21 2025.DOCX Digitally signed by PALLAVI PALLAVI MAHENDRA MAHENDRA WARGAONKAR IN THE HIGH COURT OF JUDICATURE AT BOMBAY WARGAONKAR Date: 2025.02.27 14:45:06 CIVIL APPELLATE JURISDICTION +0530 WRIT PETITION NO. 12317 OF 2022 Vimal Trading (PAN: AAJFV7604A), a partnership firm having office at B-13, Narayan Bhavan Tense Society, Rajaji Path Cross Road, Dombivali (East) 421201, Maharashtra. … Petitioner Versus 1. National Faceless Assessment Centre (formerly known as) National E-Assessment Centre), Income Tax Department, New Delhi. 2. Income Tax Officer, Ward 3(1) Kalyan 2nd Floor, Rani Mansion, Above Canara Bank, Murbad Rd, Kalyan, Maharashtra 421301. 3. Principal Commissioner of Income Tax-Thane Ashar I.T. Park, 6th Floor, Road No. 16, Wagle Indl. Estate, Thane (W)-400604. 4. The Central Board of Direct Taxes, North Block, New Delhi-110002. 5. The Union of India Through the Secretary, Ministry of Finance, Government of India, North Block, New Delhi-110001. … Respondents Ms. Radha Halbe, for the petitioner. Mr. Akhileshwar Sharma, for respondents. _______________________ CORAM: G. S. KULKARNI & ADVAIT M. SETHNA, JJ. Pallavi Wargaonkar, P.S Page 1 of 23 JUDGMENT- VIMAL TRADING- WP FEB 21 2025.DOCX RESERVED ON: 3 DECEMBER 2024 PRONOUNCED ON: 27 FEBRUARY 2025 _______________________ Judgment (Per Advait M. Sethna, J.) 1. Rule, made returnable forthwith. Respondents waive service. By consent of the parties, heard finally. 2. This petition is filed by the petitioner under Article 226 of the Constitution of India, assailing the following :- (i) the assessment order dated 9 September 2022, passed under Section 143(3) of the Income Tax Act, 1961 (“IT Act” for short)(“impugned final assessment order” fort short); (ii) the notice of demand dated 9 Se