1 wp3047-11 dmt IN THE HIGH COURT OF JDICATURE AT BOMBAY CIVIL APPELLATE JURISDICTION WRIT PETITION NO. 3047 OF 2011 Macquarie Capital Advisers (India) Pvt. Ltd., . .. Petitioner. Vs. The Union of India & Anr. .. Respondents. Mr. P.J. Pardiwala, Sr. Adv., with Mr. Prasad Paranjpe with Mr. Jas Sanghavi i/by PDS Legal for the Petitioner. Mr. B.M. Chatterji for Respondents. CORAM : J.P. DEVADHAR AND A.A. SAYED, JJ. DATE : 19TH APRIL, 2011. P.C. 1. Rule. Rule made returnable forthwith. By consent taken up for final hearing. 2. This writ petition is filed to challenge the order dated 30/03/2011 passed by the Income Tax Officer, (International Taxation) under Section 163 of the Income Tax Act, 1961. The Counsel for the Revenue states that he does not want to file any reply and the matter can be proceeded with without any reply on behalf of the Respondents. 2 wp3047-11 3. Perusal of the impugned order passed under Section 163 of the Income Tax Act, 1961 shows that the said order does not deal with all the contentions raised by the petitioner as to why the petitioner cannot be treated as an agent of Praful Chanderia. In this view of the matter, the order dated 30.03.2011 is quashed and set aside. Quashing of the impugned order shall not preclude Income Tax Officer to pass a fresh order in accordance with law after giving a hearing to the petitioner if deemed fit. 4. Rule is made absolute in the aforesaid terms. No order as to costs. ( A.A. SAYED, J. ) (J.P. DEVADHAR, J.)