Deepali Nitin Natu v. Income Tax Officer, Ward-1(1), Thane & Ors

1/2 973-aswp-2796-2024.doc IN THE HIGH COURT OF JUDICATURE AT BOMBAYCIVIL APPELLATE JURISDICTION WRIT PETITION NO. 2796 OF 2024 Deepali Nitin NatuVersus Income Tax Officer, Ward-1(1), Thane & Ors. …Petitioner …Respondents Mr. Devendra Jain i/b Ms. Radha Halbe for Petitioner.Mr. Suresh Kumar for Respondents-Revenue. PC : CORAM:K. R. SHRIRAM &DR. NEELA GOKHALE, JJ.DATED:5[th] March 2024 1.Counsel for Petitioner states that this petition relates toAssessment Year 2014-2015. The issue in this petition will becovered by the recent judgment of this Court in Godrej Industries Ltd.v. The Assistant Commissioner of Income Tax, Circle 14(1)(2),Mumbai and Ors.[1]. Counsel for Respondents agrees. 2.Therefore, impugned notice dated 8[th] April 2021 issued underSection 148A(b) of the Income Tax Act, 1961 (“the Act”) vide letterdated 27[th] May 2022, impugned order dated 20[th] July 2022 passedunder Section 148A(d) of the Act and the notice also dated 20[th] July2022 issued under Section 148 of the Act in the petition are herebyquashed and set aside. Consequential notices or orders, if any, alsostand quashed and set aside. GITALAXMIKRISHNAKOTAWADEKAR Digitally signed byGITALAXMI KRISHNAKOTAWADEKARDate: 2024.03.0612:07:31 +0545 2/2 973-aswp-2796-2024.doc 3.Petition disposed. 4.Since we have disposed this petition only on the issue oflimitation, Petitioner may raise the other contentions raised in thispetition independently, if the need arise in other matter. (DR. NEELA GOKHALE, J.) (K. R. SHRIRAM, J.)