Ia/516/2020 Of Nareshkumar Choudhary v. The Income Tax Officer Ward 30 (2) (4) And 2 Others

spb/ 3wp3107-19.doc IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTION WRIT PETITION NO. 3107 OF 2019 Nareshkumar Choudhary, Karta … Petitioner. V/s. The Income Tax Officer Ward 30-(2)(4)& Ors. ... Respondents. --- WITHINTERIM APPLICATION NO. 01 OF 2020 IN WRIT PETITION NO. 3107 OF 2019 Nareshkumar Choudhary, Karta … Applicant. In the matter of : Nareshkumar Choudhary, Karta V/s. … Petitioner. The Income Tax Officer Ward 30-(2)(4)& Ors. ... Respondents. --- Mr. Jas Sanghvi, Advocate i/by PDS Legal for thePetitioner/ Applicant. Mr. Sham Walve, Advocate a/w. Mr. Pritish ChatterjeeAdvocate for the Respondents. --- CORAM : UJJAL BHUYAN AND MILIND N. JADHAV,JJ. PC : DATE : FEBRUARY 14, 2020. 1 Heard Mr. Sanghvi, learned counsel for the Petitioner and Mr. Sham Walve, learned standingcounsel Revenue for the Respondents. 1/3 3wp3107-19.doc 2On 26.11.2019, following order was passed(Coram : M.S.Sanklecha & Nitin Jamdar, JJ) : “This Petition challenges a notice dated31 March 2019 issued under Section 148 of theIncome Tax Act, 1961 (Act). The impugned noticeseeks to reopen the assessment for AssessmentYear 2012-13. The regular assessment wascompleted by way of intimation under Section143(1) of the Act. 2.The primary contention of the Petitioneris that the reasons furnished to the Petitioner aredifferent from the reasons on which the On-Lineapproval was obtained from the Commissioner ofIncome Tax under Section 151 of the Act. This itselfprima-facie indicated the fact that the impugnednotice is without jurisdiction as the reasons whichhave been furnished to the Petitioner are differentfrom the one on which approval was obtained of theCommissioner of Income Tax under Section 151 ofthe Act to issue reopening notice. There is merit inthe contention of the Petitioner. 3.Mr. Walve, learned Counsel appearing forthe Respondents seeks time to take instructions andfile affidavit in reply, if necessary. 4.At his request the Petition is adjourned to27 January 2020.” 3Thereafter, the case was adjourned and it is listedtoday. 2/3 spb/ 3wp3107-19.doc 4On perusal of the order dated 26.11.2019, it isseen that this court had taken a prima facie view that theimpugned notice issued under section 148 of the Income TaxAct, 1961 was without jurisdiction. 5Learned counsel for the Petitioner submits thatthough interim order was passed, somehow it is notreflected in the order dated 26.11.2019. 6Shri Sham Walve, learned standing counsel fairlysubmits that indeed an interim order was passed on26.11.2019. 7If that be so, we make it clear that till the nextdate, there shall be stay of the impugned notice dated31.03.2019 issued under section 148 of the Income Tax Act,1961 and all consequential action pursuant thereto shallalso remain stayed. 8Respondents may file affidavit-in-reply by thenext date. 9Stand over to 20.03.2020. 10In view of the above order in the writ petitionitself, no further order is called for in Interim Application No.01 of 2020 and the same is disposed of accordingly. (MILIND N. JADHAV, J.) ….. (UJJAL BHUYAN, J.) 3/3