Dr. Neela Gokhale, Jj.dated : 25[Th] January 2024 v. Assistant

Digitallysigned byMEERAMEERAMAHESHMAHESHJADHAVJADHAVDate:2024.01.2910:50:59+0530 1/3 902 to 907-wp-10888-22&ors.doc IN THE HIGH COURT OF JUDICATURE AT BOMBAYCIVIL APPELLATE JURISDICTION WRIT PETITION NO.10888 OF 2022 (902) Vinod Santoshkumar Dhankani ….Petitioner V/s. Asst. Commissioner of Income Tax Circle-1 & Anr ....Respondents ----- Mr. Shreyas Shrivastava for Petitioner.Mr. Ajeet Manwani a/w Ms Samiksha Kanani for Respondents-Revenue. ------ WITHORDINARY ORIGINAL CIVIL JURISDICTION WRIT PETITION (L) NO.26693 OF 2022 (903) Satish Chunilal Mehta ….Petitioner V/s.Income Tax Officer, Ward 34(3)(2) & Ors ....Respondents WITHWRIT PETITION NO.848 OF 2023 (904) Amit Kapadia ….Petitioner V/s.Asst. Commissioner of Income TaxCircle- 22(1) & Anr ....Respondents WITHWRIT PETITION NO. 1811 OF 2023 (905) Sanjaykumar Ratansingh Rathore ….Petitioner V/s.Income Tax Officer, Ward 32(1)(1) & Ors....Respondents WITHWRIT PETITION (L) NO.2758 OF 2023 (906) Cadell Weaving Mill Co. Pvt Ltd. ….Petitioner V/s. Deputy Commissioner of Income Tax Circle 4(1)(1) & Ors. ....Respondents WITH WRIT PETITION (L) NO.10606 OF 2023 (907) Veda Vijay Raheja….Petitioner V/s.Assistant Commissioner of Income TaxCircle 32(1) & Ors....Respondents ---- Mr. Gunjan Kakkad & Mr. Anuj Kishnadwala i/b Mint and Confreres withMr. Advait Dalvi i/b Ms Niyati Mankad Hakani for Petitioners-Assessees inrespective matters. Mr. Akhileshwar Sharma with Ms Sakshi Kapadia i/b Ms Sushma Nagaraj,Mr. Vaibhav Date i/b Ms Swapna Gokhale and Mr. Subir Kumar withMs. Sruti Kalyanikar for Respondents-Revenue in respective matters. ---- CORAM : K. R. SHRIRAM & Dr. NEELA GOKHALE, JJ.DATED : 25[th] JANUARY 2024 P.C. : 1Counsel for petitioners state that all these petitions will becovered by the judgment of New India Assurance Co. Ltd. V/s Assistant Commissioner of Income Tax, Circle 3(2)(1), Mumbai & Ors.[1]. Counsel for respondents agree. 2Therefore, impugned orders passed under Section 148 (A)d of the Income Tax Act, 1961 (the Act) and the notices issued under Section148 of the Act in the respective petitions are hereby quashed and set aside. 3Petitions disposed. 1. 2024 SCC OnLine Bom 146 4Consequential notices or orders, if any, also stand quashed and set aside. 5All other rights and contentions which have been raised in the petitions are also kept open. (Dr. NEELA GOKHALE, J.) (K. R. SHRIRAM, J.)