Alongwith v. Assistant

PURTI IN THE HIGH COURT OF JUDICATURE AT BOMBAYPRASADPARAB ORDINARY ORIGINAL CIVIL JURISDICTIONDigitally signed byPURTI PRASADPARABDate: 2024.01.3114:12:15 +0530(902) WRIT PETITION NO. 2527 OF 2023 Pratibha Sadanand Shetty V/s.The Income Tax OfficerWard 10(1)(1) Mumbai and Ors. ….Petitioner …Respondents ALONGWITH (903) WRIT PETITION NO. 3240 OF 2023ALONGWITH(905) WRIT PETITION (L) NO. 11685 OF 2023ALONGWITH(906) WRIT PETITION (L) NO. 18323 OF 2023 ---- Mr. Vipul Shah for Petitioner in WP/2527/2023.Mr. Dhaval Shah for Petitioner in WP/3240/2023 and WPL/11685/2023.Mr. Ishaan Patkar a/w Ms. Neha Thakkar i/b Ms. Yesha Ajmera for Petitionerin WPL/18323/2023. Mr. Suresh Kumar for Respondents in all Writ Petitions. ---- CORAM : K.R. SHRIRAM & DR. NEELA GOKHALE, JJ. DATED : 30[th] JANUARY 2024 P.C. : 1.Counsel for petitioners state that all these petitions will becovered by the judgment of New India Assurance Co. Ltd. vs. Assistant Commissioner of Income Tax, Circle 3(2)(1), Mumbai & Ors.[1]. Counsel forRespondents agree. Therefore, impugned orders passed under Section 148(A)d of the Income Tax Act, 1961 (the Act) and the notices issued underSection 148 of the Act in the respective petitions are hereby quashed and set aside. 1 2024 SCC OnLine Bom 146 2.Petitions disposed. 3.Consequential notices or orders, if any, also stand quashed andset aside. 4.All other rights and contentions which have been raised in thepetitions are also kept open. (DR. NEELA GOKHALE, J.) (K.R. SHRIRAM, J.)