IN THE HIGH COURT OF JUDICATURE AT BOMBAY

CIVIL APPELLATE JURISDICTION

VINA WRIT PETITION NO. 15217 OF 2023

ARVIND KHADPE

Yogesh Mangalsen Behl .. Petitioner

Digitally signed by

VINA ARVIND

KHADPE

Date: 2025.12.15 Versus

14:44:13 +0530

Union of India & Ors. .. Respondents

Mr. Sanket S. Bora a/w. Deepak Sharma a/w. Archana Shetty a/w.

Vidhi Punamiya i/b. SPCM Legal , Advocates for the Petitioner.

Mr. Vikas Khamchandani, Advocates for the Respondent / Revenue.

CORAM: B. P. COLABAWALLA &

AMIT S. JAMSANDEKAR, JJ.

DATE: December 10, 2025

P. C.

1. The above Writ Petition seeks to challenge the Assessment Order dated 30^th April 2023 passed under Section 143(3) as well as the Demand Notice issued under Section 156 dated 30^th April 2023. The short ground on which the order is challenged is a breach of principles of natural justice. According to the Petitioner, they sought for a personal hearing through Video Conferencing (V.C.) on 27^th April 2023 and mentioned that the desired date of the V.C. is 28^th April 2023. According to the Petitioner, he learnt from the portal that the date for the V.C. was fixed on 29^th April 2023

at 4:00 pm, and no intimation thereof was given to the Petitioner for him to participate in the V.C.

2. It is the further case of the Petitioner that as can be seen from the screenshot of the portal of the IT Department, though the portal reflects that the V.C. date is 29^th April 2023 and the V.C. is approved, no V.C. link was ever provided on the portal for the Petitioner to participate in the V.C. He, therefore, submitted that the Assessment Order is passed in breach of the principles of natural justice.

3. An affidavit-in-reply is filed on behalf of the Department. In the affidavit-in-reply, it is once again reiterated [as recorded in the assessment order] that a personal hearing through V.C. was given to the Petitioner and not availed of by him.

4. However, we find that the notice referred to in the Assessment Order dated 28^th April 2023, and which purports to inform the Petitioner of the date and time of the V.C., is not before the Court. We would like to see the aforesaid Notice and the proof of service thereof. This apart, the Department will also have to explain as to why the “V.C. link details” on the Income Tax Portal is showing blank and whether any link was ever supplied to the Petitioner for participating in the V.C., with appropriate proof.

5. All this material shall be brought on record by the Income Tax Department by filing an additional affidavit of the concerned officer. This affidavit shall be filed by 31^st December 2025 and copy of the same shall be served on the advocates for the Petitioner. We now place the matter on 7^th January 2026 under the caption for ad-interim relief. We make it clear to the parties that we may dispose of the Writ Petition at that stage itself, time permitting.

6. Stand over to 7^th January 2026.

7. This order will be digitally signed by the Private Secretary/ Personal Assistant of this Court. All concerned will act on production by fax or email of a digitally signed copy of this order.

[ AMIT S. JAMSANDEKAR , J.] [B. P. COLABAWALLA, J.]