Ia/357/2022 Of Douceur Sportswear Mfg And Co. Pvt. Ltd v. The Office Of The Assistant Commissioner Of Income Tax-15 (1)(2) And 2 Ors

Digitallysigned byGAURIGAURI AMIT1/2GAEKWADAMITDate:GAEKWAD2022.04.0611:22:48IN THE HIGH COURT OF JUDICATURE AT BOMBAY+0530ORDINARY ORIGINAL CIVIL JURISDICTION WRIT PETITION NO.1381 OF 2022WITHINTERIM APPLICATION NO.357 OF 2022INWRIT PETITION NO.1381 OF 2022 Douceur Sportswear MFG & Co. Pvt. Ltd. ….Petitioner V/s. The Officer of the Assistant Commissionerof Income Tax – 15(1)(2) and Ors. ….Respondents---- Mr. Bharat Gandhi a/w. Mr. Swapnil Nawaskar for petitioner.Mr. Suresh Kumar for respondents. ---- CORAM : K.R. SHRIRAM &N.R. BORKAR, JJ. DATED : 4[th] APRIL 2022 P.C.: 1In this case the notice issued under Section 148 of the Income Tax Act, 1961 (the Act) is dated 9[th] April 2021 but the procedure followed isthe old procedure which came to be replaced by the Finance Act, 2021 witheffect from 1[st] April, 2021. 2Mr. Gandhi states that he does not have any instructions of any assessment order having been communicated to petitioner. Statementaccepted. Even if the assessment order is passed, still it will be non-est asthe notice issued under Section 148 of the Act itself is being set aside. 3We have already held in Tata Communications Transformation Services Limited V/s. Assistant Commissioner of Income Tax 14(1) & Ors.[1] 1. Writ Petition No.1334 of 2021 dated 29[th] March, 2022. Gauri Gaekwad that such notices are bad in law and have to be quashed. Accordingly, notice impugned in this petition is hereby quashed and set aside. 4Petition disposed accordingly. Interim application, if any, alsostands disposed. (N.R. BORKAR, J.) (K.R. SHRIRAM, J.)