Crompton Greaves Consumer Electricals Ltd v. Assistant Commissioner Of Income Tax

Digitally IN THE HIGH COURT OF JUDICATURE AT BOMBAYsigned byMEERAMEERAMAHESHMAHESHJADHAVORDINARY ORIGINAL CIVIL JURISDICTIONJADHAVDate:2023.09.0711:11:23WRIT PETITION NO. 5102 OF 2022+0530 Crompton Greaves Consumer Electricals Ltd.Vs.Assistant Commissioner of Income Tax Central Circle-5(1)(1), Mumbai, & Ors. ...Petitioner..Respondents WITH WRIT PETITION NO. 4730 OF 2022 Vandana Dinesh PatwariVs.Deputy Commissioner of Income TaxCircle-8(2)(1), Mumbai, & Ors. ...Petitioner..Respondents ---- Mr. J. D. Mistri, Senior Advocate, a/w Mr. Madhur Agrawal i/b Mr. Atul KJasani for petitioner in WP/5102/2022. Mr. Dharan Gandhi for Petitioner in WP/4730/2022. Mr. Suresh Kumar a/w Mr. Akhileshwar Sharma, Ms Shilpa Goel and MsMohinee Chougule for Respondents. ---- CORAM : K.R. SHRIRAM & Dr. N. K. GOKHALE, JJ DATED : 25[th] AUGUST 2023 P.C. 1In these petitions which relate to A.Y. 2016-2017, petitioners arechallenging the orders passed under Section 148A(d) as well as noticesissued under Section 148 of the Income Tax Act 1961 (the Act). Admittedly,in these cases also the authority which sanctioned for issuance of orderunder Section 148A(d) is the authority under Section 151(i) and not underSection 151(ii) of the Act. As held in Siemens Financial Services Pvt Ltd. 1Vs. Deputy Commissioner of Income Tax Circle-8(2)(1) & Ors., the sanction ought to have been granted under Section 151(ii) and not under Section151(i) of the Act. This applies to these petitions as well. 2Therefore, without going into the other issues or grounds raised, inview of the judgment in Siemens Financial Services Pvt Ltd. (Supra),orders passed under Section 148A(d) as well as notices issued under Section 148 of the Act are hereby quashed and set aside. 3Petitions disposed. No order as to costs. (Dr. N. K. GOKHALE, J.) (K.R. SHRIRAM, J.)