Jolly Maker Premises Co-Op. Society Ltd v. Dy. Commissioner Of Income Tax, Circle 12(2) Mumbai And Ors

IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTION WRIT PETITION (L) NO.762 OF 2014WITHWRIT PETITION NO.1159 OF 2014WITHWRIT PETITION NO.1238 OF 2014WITHWRIT PETITION NO.1240 OF 2014WITH WRIT PETITION NO.1419 OF 2014 Jolly Maker Premises Co-op. Society Ltd. vs.Dy. Commissioner of Income Tax,Circle 12(2) Mumbai and ors. ..Petitioner. ..Respondents. Mr. Firoz Andhyarujina, Senior Counsel with Mr. Manek Andhyarujina and Mr. Sameer Dalal for the Petitioner.Mr. Prakash C.Chhotaray for the Respondents. CORAM : M. S. SANKLECHA AND B.P. COLABAWALLA, JJ.DATE : O9 JULY 2014 PC: Mr. Chhotaray, learned Counsel appearing on behalf of the respondents seeks leave to withdraw the impugned notices issued under Section 148 of the Income Tax Act, 1961 (“the Act”) for the Assessment years 2008-09, 2009-10, 2010-11 and 2012-13. He further seeks liberty to take such proceeding as would be available in law including issuing of fresh notice under Section 148 of the Act. 2)Revenue is granted liberty as prayed for. 3)In view of the above the present writ petitions no longer survive and the same have become infructuous. 4)It is made clear that the petitioner would be entitled to raise all defences available to it in law including the grounds stated in the present petition in case the revenue takes any other proceedings. It is also made clear that we have not examined the petitions on merits. 5)All the petitions are dismissed as infructuous. No order as to costs. (B. P. COLABAWALLA, J.) (M.S. SANKLECHA, J.)