Aashish Niranjan Shah v. Assistant Commissioner Of Income Tax & Ors

Digitallysigned byMEERAMEERAMAHESHMAHESHJADHAVJADHAVDate:2024.03.0711:26:41+0530 1/2 908-wp-12137-22&ANR.doc IN THE HIGH COURT OF JUDICATURE AT BOMBAYCIVIL APPELLATE JURISDICTION WRIT PETITION NO.12137 OF 2022 Lecmec Engineering Pvt Ltd., the DirectorAshish Shah ….Petitioner V/s. Assistant Commissioner of Income TaxCircle-7, Pune & Ors .…Respondents WITH WRIT PETITION NO.12139 OF 2022 Aashish Niranjan Shah ...Petitioner Vs.Assistant Commissioner of Income Tax & Ors ...Respondents ---- Mr. Mr. Sagar Tilak a/w Ms Payal Rathod i/b Mr. Sachin Hande forPetitioner.Ms Samiksha Kanani for Respondent-Revenue. ---- CORAM : K.R. SHRIRAM & DR. NEELA GOKHALE, JJ. DATED : 6[th] MARCH 2024 P.C. : 1Counsel for petitioners state that the issue in these petitions will be covered by the recent judgment of this Court in Godrej Industries Ltd. V/s. The Assistant Commissioner of Income Tax, Circle 14(1)(2), Mumbai andOrs.[1] Counsel for respondents agree. 2Therefore, impugned orders passed under Section 148A(d) of theIncome Tax Act, 1961 (the Act) and the notices issued under Section 148 ofthe Act in the respective petitions are hereby quashed and set aside. 12024 Scc online Bom 681 Consequential notices or orders, if any, also stand quashed and set aside. 3Petitions disposed. 4Since we have disposed these petitions only on the issue of limitation, petitioners may raise the other contentions raised in these petitions independently, if the need arise in other matters. (DR. NEELA GOKHALE, J.) (K.R. SHRIRAM, J.)