Chittewan v. Wp 5458-22.Doc

IN THE HIGH COURT OF JUDICATURE AT BOMBAY APPELLATE CIVIL JURISDICTION WRIT PETITION NO.5458 OF 2022 Madhukar Balwant Waghamare …Petitioner Versus Additional/Joint/Deputy/AssistantCommissioner of Income Tax/Income-taxOfficerAnd Others …Respondents *** Mr. Pradip Jetley, Senior Advocate a/w Mr. S.R. Ganbavale, Mr. ShubhamK. Kanade and Ms. Rati S. Sinhasane i/b Rati S. Sinhasane for theRespondents. *** CORAM :DHIRAJ SINGH THAKUR &ABHAY AHUJA, JJ. P. C. : DATE : 25 JULY 2022 .Learned Counsel for the Petitioner stated that notwithstanding thechallenge to the Order dated 25 March 2022, which is unsustainable,inasmuch as no Notice was issued under Section 143(2) of the Income-taxAct 1961, the Petitioner had also invoked the Income Declaration Scheme,2016 (“Scheme”) and made an application dated 21 September 2016before the Principal Commissioner of Income Tax-II, Pune, which is thedesignated Authority in terms of the Scheme. It is stated that despitelapse of six years, the application has not been decided by the Authority. In case such an application was filed, which fact, however, is notdenied by learned Counsel for the Respondents, the same ought to havebeen decided within a reasonable period, which does not appear to havebeen done in the present case. Chittewan 2Be that as it may, this Petition is disposed of with a direction to thedesignated Authority to decide the application filed by the Petitionerunder the Scheme, preferably within four weeks from today. In case afterthe application of the Petitioner is decided on merits, in terms of theScheme, any cause survives, the Petitioner will be at liberty to approachthis Court to press all issues, which are otherwise prayed in the presentcase. Till the decision is taken by the designated Authority, the Orderdated 25 March 2022 impugned in the present Petition and connecteddemand notice etc. shall not be acted upon. (ABHAY AHUJA, J.) (DHIRAJ SINGH THAKUR, J.) RAJESHDigitally signed byRAJESH VASANTVASANTCHITTEWANCHITTEWANDate: 2022.07.2711:53:08 +0530