2 412-Aswp v. This Petition Relates To Assessment Year 2017-2018

1/2 412-aswp-14838-2023.doc IN THE HIGH COURT OF JUDICATURE AT BOMBAYCIVIL APPELLATE JURISDICTION WRIT PETITION NO. 14838 OF 2023 Amir Abdul Gafoor Sayed…PetitionerVersusIncome Tax Officer, Ward 2, Panvel & Ors. …Respondents Mr. Devendar Jain i/b Ms. Radha Halbe for Petitioner.Mr. Ajeet Manwani a/w Ms. Samiksha Kanani for Respondents. PC:- CORAM:K. R. SHRIRAM &DR. NEELA GOKHALE, JJ.DATED:11[th] December 2023 1.This petition relates to Assessment Year 2017-2018. 2.Counsels state that in this petition the issue of impropersanction having been obtained has been raised among other grounds,in the petition as well as during the hearing. Counsels state that theissue of improper sanction has been decided by this Court in the caseof Siemens Financial Services Private Limited V/s. DeputyCommissioner of Income Tax and Others[1], wherein the Court has heldthat for Assessment Year 2016-2017, the sanction should have beengiven under Section 151(ii) and not under Section 151(i) of theIncome Tax Act, 1961 (“the Act”) and consequently the sanction isinvalid. The Court has stated that in view of the invalid sanction, thenotice issued itself will be invalid and has to bequashed. We would also add, if the notice has to be quashed, if GITALAXMIKRISHNAKOTAWADEKARDigitally signed byGITALAXMI KRISHNAKOTAWADEKARDate: 2023.12.1211:30:02 +0545 there is an assessment order passed subsequently, the assessmentorder having been passed relying on an incorrect sanction, will alsohave to be quashed. Ordered accordingly. 3.Counsels further state that the findings in Siemens Financial Services Private Limited (supra) will squarely apply to theAssessment Year 2017-2018 as well. Therefore, all such noticesissued for Assessment Year 2017-2018, the assessment orders and the consequential orders are also quashed and set aside. 4.In view of the above, all consequential notices/demands issuedunder Section 156 or 271 of the Act will also have to be quashed.Ordered accordingly. 5.Petition disposed. 6. We clarify that all other grounds could be raised by the partiesat appropriate stage in any other proceeding.at appropriate stage in any other proceeding. 7.In view of disposal of petition, pending interim application, ifany, also stands disposed of accordingly. (DR. NEELA GOKHALE, J.) (K. R. SHRIRAM, J.)